Can I add micro-needling procedure costs for acne scarring under medical expenses deduction?

[emtaxes555]

I have spent about $2,000 on micro-needling procedures for deep acne scarring from my highschool days done at a medical facility and I suppose it could be considered cosmetic but it is also to help with my mental health (confidence!).

[Vanessa A · Accepted solution]

No, unfortunately, this is a cosmetic procedure and is not deductible.  The mental health argument (confidence) does not rise to the level of medically necessary to take a tax deduction for micro-needling.

[emtaxes555]

Okiedokie figured it was worth a try looking into. thanks for the info! 🙂 

[Mkleiman]

I am curious as to why than reconstructive surgery would be considered tax deductible, but treatment for acne scarring (caused by a medical condition) is considered elective. Per the IRS, "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." Why would the cost of the treatment of acne be considered deductible, but the cost of treating the disfigurement is not?

[JulieS]

Since this is a slightly gray area, if a doctor would provide a note saying the procedure was medically necessary, it might be deductible. [Edited 03/17/22 | 7:11 AM PST} 

[Dajjr]

To add additional context to this question, wouldn’t the treatment for atrophic scarring caused by genetic cystic acne, be tax deductible in the same sense that lasik is deductible? Both procedures are considered cosmetic and voluntary, but they both aim to correct disfigurement caused by genetics or injury. Genuinely asking since this is how I view it but may be wrong. Thank you! 

[Dajjr]

I just saw someone else asked this too last year. Thank you!

[DaveF1006]

Yes, according to the IRS in Publcation 502, 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.

@Dajjr @emtaxes555