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Does plastic surgery count under medical expenses?
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DoninGAAnswer
Level 15
Jan 24, 2026 1:54 PM UTC
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IRS Publication 502, Medical and Dental Expenses - https://www.irs.gov/pub/irs-pdf/p502.pdf
Generally, you can't include in medical expenses the amount you pay for cosmetic surgery. This includes any
procedure that is directed at improving the patient's appearance and doesn't meaningfully promote the proper function of the body or prevent or treat illness or disease. You generally can't 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.
