I had breast implant replacement- one of the implants removed was ruptured: silicone was being absorbed into my body prior to the surgery.Can I deduct the surgery?

[MelaineC]

It depends, Your surgeon will be able to assist you in how to classify the surgery.  The replacement is a malformation that would definitely be covered.  Sometimes an implant can be included as necessary because it can be due to a breast malformation or breast reconstruction.  Ask your surgeon.

From IRS publication 502, 

Generally, you can't include in medical expenses the amount you pay for an 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.

[Johnwwiley]

If it is medically recommended to have breast implants replaced every 10 years, will that surgery be deductible as a medical expense?

[VictoriaD75]

No. Replacement of breast implants would not be deductible, even if it is recommended by your doctor. The surgery must be directly related to a medical condition, such as breast cancer. Per IRS guidelines specific to breast reconstruction surgery:

You can include in medical expenses the amounts you pay for breast reconstruction surgery, as well as breast prosthesis, following a mastectomy for cancer.

Generally, you can't include in medical expenses the amount you pay for 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.

Qualified Medical Expenses