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June 6, 2019
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Are new special oversized shoes required by prescribed orthotic device deductable.

  • June 6, 2019
  • 1 reply
  • 16 views
I am thinking since "you gotta wear shoes" that new shoes would qualify but not replacements for worn out shoes.
Best answer by

You may be able to deduct part of the cost of the shoes, if the special shoes cost more than a similar shoe that would not accept the orthotic device.

The best guidance on this issue comes from IRS Pub. 502 Medical and Dental Expenses:

"You can't include in medical expenses the cost of an item ordinarily used for personal, living, or family purposes unless it is used primarily to prevent or alleviate a physical or mental defect or illness. For example, the cost of a toothbrush and toothpaste is a nondeductible personal expense.

In order to accommodate an individual with a physical defect, you may have to purchase an item ordinarily used as a personal, living, or family item in a special form. You can include the excess of the cost of the item in a special form over the cost of the item in normal form as a medical expense."

1 reply

Answer
June 6, 2019

You may be able to deduct part of the cost of the shoes, if the special shoes cost more than a similar shoe that would not accept the orthotic device.

The best guidance on this issue comes from IRS Pub. 502 Medical and Dental Expenses:

"You can't include in medical expenses the cost of an item ordinarily used for personal, living, or family purposes unless it is used primarily to prevent or alleviate a physical or mental defect or illness. For example, the cost of a toothbrush and toothpaste is a nondeductible personal expense.

In order to accommodate an individual with a physical defect, you may have to purchase an item ordinarily used as a personal, living, or family item in a special form. You can include the excess of the cost of the item in a special form over the cost of the item in normal form as a medical expense."