My wife is a model. She had plastic surgery to improve her looks and body, can we deduct it as a business expense?

[para1322]

my wife is a model. She had plastic surgery to improve her looks and body, can we deduct it as a business expense?

[Patrice]

It might surprise you to learn that cosmetic surgery, in some instances, is an IRS-approved tax deduction. Don’t get too excited, though. Costs related to maintaining and changing your personal appearance are only tax deductible in certain circumstances.

It may be tempting to claim these expenses on your taxes, but be wary. The IRS is pretty blunt on where they stand on this issue. According to the IRS, Publication 502, Medical and Dental Expenses, you generally cannot include medical expenses for cosmetic plastic surgery procedures such as face lifts, hair transplants, hair removal (electrolysis), and liposuction.

Claiming the cost of cosmetic surgery as a tax deduction is almost always a no-go, but it has been done in extremely specific circumstances.