Specific Cosmetic Surgery Deduction

[walshpjw]

We have a client who had gastric bypass and is now much thinner and healthier than she was previously. She had it done several years ago,  and has maintained the new healthier lifestyle, kept the weight off, etc.

She is now interested in having cosmetic surgery because her extra skin not only doesn't look great, but is actually physically uncomfortable and affecting her quality of life.

Is there any circumstance where this could be deductible under medical? I know cosmetic is nearly always 100% no-go, but I didn't know if this could possibly qualify based on the lifestyle change, being physically uncomfortable, etc. vs. the more common cosmetic stuff - breast implants, botox, etc.

[xmasbaby0]

"We have a client ...."

Who is "we"?  Paid tax preparers cannot use TurboTax.

[Critter · Accepted solution]

IRS Rules on Cosmetic Surgery

IRS rules on cosmetic surgery are clear. Any medical expenses that you incur for "unnecessary cosmetic surgery" are not deductible. The IRS allows you to write off medical expenses that are related to procedures that cure a condition or disease, treat or restore your body, or improve your general health. For example, the IRS would allow you to deduct the cost of breast reconstruction surgery after a mastectomy because the procedure restores the body to its pre-cancer state.

Functional Tummy Tucks

Those who undergo bariatric surgery resulting in high weight loss can end up with so much skin that they become prone to rashes and fungal infections in the folds due to excessive perspiration. In such cases, a tummy tuck becomes a necessary treatment to deal with the medical condition. If you are considering a tummy tuck to resolve symptoms tied to excess skin, talk to your surgeon and to a tax adviser to see if your surgery could be considered necessary rather than cosmetic.

[walshpjw]

Thank you so much. Very helpful.