Question

Sue is a server at a sports bar. She is thinking of having some plastic surgery to enhance some of her features because her friends at work told her that her tip income will go up 50%. Can Sue deduct plastic surgery costs if she does that to increase her income from tips? Explain.

Answer 1

Answer:-

No, the cost of cosmetic plastic surgery is NOT tax deductible, as it is not medically necessary and it is not necessarily requirement. This is done only because of to enhance some of her features.

Here is an excerpt from IRS Publication 502 that describes deductibility of cosmetic surgery:

Cosmetic Surgery

Generally, you cannot 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 does not meaningfully promote the proper function of the body or prevent or treat illness or disease. You generally cannot include in medical expenses the amount you pay for procedures such as face lifts, hair transplants, hair removal (electrolysis), and liposuction.

You can include in medical expenses the amount you pay for cosmetic surgery if it is necessary to improve a deformity arising from, or directly related to, a congenital abnormality, a personal injury resulting from an accident or trauma, or a disfiguring disease.