IRS Rules on Cosmetic Surgery
IRS rules on cosmetic surgery are clear. Any medical expenses that you incur for "unnecessary cosmetic surgery" are not deductible. The IRS allows you to write off medical expenses that are related to procedures that cure a condition or disease, treat or restore your body, or improve your general health. For example, the IRS would allow you to deduct the cost of breast reconstruction surgery after a mastectomy because the procedure restores the body to its pre-cancer state.
Functional Tummy Tucks
Those who undergo bariatric surgery resulting in high weight loss can end up with so much skin that they become prone to rashes and fungal infections in the folds due to excessive perspiration. In such cases, a tummy tuck becomes a necessary treatment to deal with the medical condition. If you are considering a tummy tuck to resolve symptoms tied to excess skin, talk to your surgeon and to a tax adviser to see if your surgery could be considered necessary rather than cosmetic.
