Yes it is-given that it is to treat a deformity or correct or prevent a medical problem, mental disability or illness. Generally, you can't include in of the body or prevent or treat illness or disease. You generally 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.