Can I deduct/claim a Septoplasty (plastic surgery of the nose to fix a deviated septum) that my health insurance partially covered?

[MichaelMc]

If the surgery was to treat an illness or defect in the body, and not primarily for cosmetic purposes, the portion of the costs not reimbursed by your insurance would be a deductible medical expense. Please keep in mind you can only claim as itemized deductions the amount of medical expenses that exceed 10% (7.5% if you are over age 65) of Adjusted Gross Income.

The following guidance is taken from IRS Pub. 502 Medical and Dental Expenses:

"Medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and the costs for treatments affecting any part or function of the body. These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. They include the costs of equipment, supplies, and diagnostic devices needed for these purposes.

Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. They don't include expenses that are merely beneficial to general health, such as vitamins or a vacation." 

"Generally, you can't include in medical expenses the amount you pay for 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." [Emphasis added.]