Does plastic surgery qualify as a medical expense? I took out money from my retirement account an am answering questions on what it was used for.

Not usually. From Pub 502

 

Cosmetic Surgery

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.

 

Example.

 

An individual undergoes surgery that removes a breast as part of treatment for cancer. She pays a surgeon to reconstruct the breast. The surgery to reconstruct the breast corrects a deformity directly related to the disease. The cost of the surgery is includible in her medical expenses.

This is for the "Reasons I took out money from my retirement account" not the tax break portion. Is the answer still the same? Thank you!

Yes, the answer is the same.  The amount on which you can claim a medical-expense exception to the early distribution penalty is no more than the amount that could be present on Schedule A line 4 if you were to itemize deductions.