Breast Implants - Deductible Medical Expense?

No.  They are considered cosmetic.  But what if they are implanted in conjunction with a deductible procedure?

Tax Court Case O’Donnabhain (2010), 134 TC No. 4 The Tax Court has held that an individual could deduct as a medical care expense under Code Sec. 213 amounts paid for hormone therapy and sex reassignment surgery that were incurred in connection with a condition known as gender identity disorder, which the Tax Court found to be a disease. However, it found that breast augmentation surgery that the individual also had in connection with the disorder was cosmetic surgery and amounts paid for it were not deductible under Code Sec. 213(d)(9).

This entry was posted on 4. February 2010 at 15:47 and is filed under Income Tax. You can follow any responses to this entry through the RSS 2.0 feed. You can leave a response or trackback from your own site.