As you know, normally cosmetic surgery is not deductible as a medical expense on Schedule A.
However, in some cases, what seems to be cosmetic surgery can be deductible.
The IRS says in Pub 502:
"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."
We, of course, can't judge these medical conditions. What this requires is the judgment of medical professionals who will put in writing that this procedure was "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."
Of course, the medical professional(s) should be aware that the IRS may question this, and be willing to back up this judgment.
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