Lasik surgery, and similar procedures, to correct vision is deductible even though you may be doing the procedure to enhance your appearance and your vision could be corrected by other means.
Surgery that is done only for cosmetic reasons is not a deductible medical expense.
There have been Tax Court cases of entertainers who had cosmetic surgery done to enhance their ability to earn money as entertainers. The court allowed these deductions as a business expense, but be prepared for an audit before you try this.
Cosmetic Surgery
Generally, you cannot include in medical expenses the amount you pay for unnecessary cosmetic surgery. This includes any procedure that is directed at improving the patient's appearance and does not meaningfully promote the proper function of the body or prevent or treat illness or disease. You generally cannot include in medical expenses the amount you pay for procedures such as face lifts, hair transplants, hair removal (electrolysis), and liposuction.
You can include in medical expenses the amount you pay for cosmetic surgery if it is necessary to improve a deformity arising from, or directly related to, a congenital abnormality, a personal injury resulting from an accident or trauma, or a disfiguring disease.
See IRS publication 502 for a list of deductable and non-deductable medical expenses (http://www.irs.gov/publications/p502/ind...
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March 03, 2010

