Self-Employed Work requires Chiropracter, is that deductable?

[mikeyneedleman]

I am a self employed musician and I spend anywhere between 10 hours to 16 hours a week with a guitar over my shoulders. As I've gotten older, I have had to see a chiropracter to get my back straightened out each week or else I can sleep well, stand for long, or continue to work. This expense is related 100% to my profession and is a necessary expense in order for me to work, much like a hair dresser would need a floor mat that provides comfort as they work, or an arm brace to combat tennis elbow. Is this deductible on my schedule C? Would a massage chair or heating pad be deductible? If so, why not a Chiropractor visit?

[Bsch4477]

Chiropractor fees are a deductible medical expense and not a regular and customary expense for the occupation of a musician. That’s just the tax law. A heating pad and arm brace are deductible medical expenses also.  You can only deduct a total amount of medical expenses greater than 7.5 percent of your AGI and only if you itemize. 

[DawnC]

Business Expenses have to be both ordinary and necessary, meaning common and accepted, to be deducted as a business expense.

A chiropractor visit would be a personal medical expense deductible on Schedule A if you itemize.  If massage chairs and heating pads are ordinary and necessary for guitar players, then you could deduct those on Schedule C.   Those would not be medical expenses, but a doctor's visit would be.    Also, if you pay for health insurance, you may be able to deduct the premiums (Self-Employed Health Insurance Deduction) without having to itemize.   

See Pub 535 for more details.