Any medical expenses that you incur for "unnecessary cosmetic surgery" are not deductible. The IRS allows you to write off medical expenses that are related to procedures that cure a condition or disease, treat or restore your body, or improve your general health.
However note below: Cosmetic surgery, if necessary to improve a deformity related to a congenital abnormality, accident or disease is included.
Here is a list of qualified medical expenses. Note that this isn't a complete list of every available expense — just some of the more common ones. For the complete list, see IRS Publication 502.
- Acupuncture
- Addiction treatment, including meals and lodging at a drug or alcohol addiction treatment center.
- Birth control pills prescribed by a doctor
- Braille books and periodicals used by a person who is visually impaired
- Breast pumps and pumping supplies
- Breast reconstruction surgery following a mastectomy for cancer
- Chiropractic services for medical care
- Contact lenses
- Cosmetic surgery, if necessary to improve a deformity related to a congenital abnormality, accident or disease
- Dental treatment for the prevention and alleviation of dental disease
- Diagnostic devices, such as blood sugar test kits
- Diet food, when prescribed by a doctor to alleviate a specific medical condition
- Doctor or physician expenses
- Exercise programs, when recommended by a doctor to treat a specific medical condition
- Eye exams
- Eye surgery, such as LASIK or a similar procedure
- Eyeglasses
- False teeth
- Fertility treatments, including in vitro fertilization, surgery and temporary storage of eggs or sperm
- Gender-affirming care such as hormone therapy and surgery for transgender individuals
- Guide dog or another service animal for a person with low vision or hearing
- Health, dental and vision insurance premiums
- Hearing aids
- Home improvements if their main purpose is medical care
- Hospital services while receiving medical care
- Household help for nursing care services
- Laboratory fees
- Lead-based paint removal when a child is diagnosed with lead poisoning
- Legal fees paid to authorize treatment for mental illness
- Lodging expenses while away from home to receive medical care in a hospital or medical facility
- Long-term care insurance and long-term care expenses
- Mattresses and boards bought specifically to alleviate an arthritic condition
- Medical conference admission costs and travel expenses for a person with a chronic illness to learn about new medical treatments
- Nursing care and nursing home expenses
- Operations (excluding cosmetic surgery)
- Organ transplants
- Oxygen and oxygen equipment to relieve breathing problems
- Physical exams and diagnostic tests
- Pregnancy test kits
- Prescription drugs
- Prosthetic limbs
- Psychiatric care
- Smoking cessation programs
- Special education
- Sterilization or vasectomy
- Telephone and special equipment for a person who is hearing impaired
- Travel and transportation costs for obtaining medical care
- Weight loss programs to treat a specific disease diagnosed by a physician
- Wheelchairs
- X-rays for medical reasons
