It depends. According to IRS Publication 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.
Note that only out-of-pocket medical expenses can be included as itemized deductions on Schedule A of Form 1040.
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