You can claim it if a healthcare professional provided evidence that it was medically needed. Whether a massage will count as a medical expense depends in large part
on your medical situation as the IRS does not specifically include
massage in its list of medical expenses. If the IRS can prove that your
massage is solely for the purpose of improving your health rather than
for treatment of a disease, then the massage would not constitute a
medical expense.
For more information see: https://www.irs.gov/pub/irs-pdf/p502.pdf
