1. Deducting Cosmetic Surgery
Issue:
Can Ms. Gorgeous deduct the cost of her cosmetic surgery enhancements as a medical expense?
Facts:
Ms. Gorgeous is an aspiring actress who has managed to earn a living doing television commercials.
Decided to have botox injections in her forehead and collagen enhancements to her lips to hopefully move up in the industry.
After the procedures, her career drastically improved and she received movie offers.
Statutory:
Section 213(d)(9) classifies and treats cosmetic surgery as follows:
(A) The term “medical care” does not include cosmetic surgery or other similar procedures, unless the surgery or procedure is necessary to ameliorate a deformity arising from, or directly related to, a congenital abnormality, a personal injury resulting from an accident or trauma, or disfiguring disease.
(B) The term “cosmetic surgery” means any procedure which is directed at improving the patient's appearance and does not meaningfully promote the proper function of the body or prevent or treat illness or disease.
Discussion:
Ms. Gorgeous' cosmetic improvements were solely to enhance her beauty and to hopefully land her a better job. Her procedures had nothing to do with fixing a deformity from either birth, a disease or illness, or even an accident. Ms. Gorgeous claims she has read about another actress deducting a face-lift in 1988 and I believe it is untrue...I haven't found any cases of cosmetic surgery being able to be deducted solely to improve looks.
Conclusion:
...