No, 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.
Per 2017 Publication 502 - IRS.gov page 15, Cosmetic Surgery
Generally, you can't include in medical expenses the
amount you pay for unnecessary 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.
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