Publication 502 |
2000 Tax Year |
What Expenses Are Not Deductible?
Following is a list of some items that you cannot
include in figuring your medical expense deduction. The items are
listed in alphabetical order.
Baby Sitting, Child Care, and Nursing Services for a Normal,
Healthy Baby
You cannot include in medical expenses amounts you pay for the care
of your children even if the expenses enable you to get medical or
dental treatment. Also, any expense allowed as a child care credit
cannot be treated as an expense paid for medical care. See also
Healthy baby under Nursing Services, earlier.
Controlled Substances
You cannot include in medical expenses amounts you pay for
controlled substances (such as marijuana, laetrile, etc.), in
violation of federal law.
Cosmetic Surgery
Generally, you cannot include in medical expenses the amount you
pay for unnecessary cosmetic surgery. This applies to 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. Procedures such as face lifts, hair
transplants, hair removal (electrolysis), and liposuction generally
are not deductible.
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.
Dancing Lessons
You cannot include the cost of dancing lessons, swimming lessons,
etc., even if they are recommended by a doctor, if they are only for
the improvement of general health.
Diaper Service
You cannot include in medical expenses the amount you pay for
diapers or diaper services, unless they are needed to relieve the
effects of a particular disease.
Electrolysis or
Hair Removal
See Cosmetic Surgery, earlier.
Funeral Expenses
You cannot include in medical expenses amounts you pay for
funerals. However, funeral expenses may be deductible on the
decedent's federal estate tax return.
Hair Transplant
See Cosmetic Surgery, earlier.
Health Club Dues
You cannot include in medical expenses health club dues, YMCA dues,
or amounts paid for steam baths for your general health or to relieve
physical or mental discomfort not related to a particular medical
condition.
You cannot include in medical expenses the cost of membership in
any club organized for business, pleasure, recreation, or other social
purpose.
Household Help
You cannot include in medical expenses the cost of household help,
even if such help is recommended by a doctor. This is a personal
expense that is not deductible. However, you may be able to include
certain expenses paid to a person providing nursing-type services.
Also, certain maintenance or personal care services provided for
qualified long-term care can be included in medical expenses.
Illegal Operations and Treatments
You cannot include in medical expenses amounts you pay for illegal
operations, treatments, or controlled substances whether rendered or
prescribed by licensed or unlicensed practitioners.
Insurance Premiums for Certain Types of Policies
See Insurance Premiums under What Medical Expenses
Are Deductible, earlier.
Maternity Clothes
You cannot include in medical expenses amounts you pay for
maternity clothes.
Medical Savings Accounts
You cannot deduct as a qualified medical expense amounts you
contribute to a medical savings account (MSA). You cannot deduct
qualified medical expenses as an itemized deduction if you pay for
them with a tax-free distribution from your MSA. You also cannot use
other funds equal to the amount of the distribution and claim a
deduction. For more information on MSAs, see Publication 969,
Medical Savings Accounts (MSAs).
Nonprescription Drugs and Medicines
Except for insulin, you cannot include in medical expenses amounts
you pay for a drug that is not prescribed.
Nutritional Supplements
You cannot include in medical expenses the cost of nutritional
supplements, vitamins, herbal supplements, "natural medicines",
etc., unless you can only obtain them legally with a physician's
prescription.
Personal Use Items
You cannot include in medical expenses an item ordinarily used for
personal, living, or family purposes unless it is used primarily to
prevent or alleviate a physical or mental defect or illness. For
example, the cost of a wig purchased upon the advice of a physician
for the mental health of a patient who has lost all of his or her hair
from disease can be included with medical expenses.
Where an item purchased in a special form primarily to alleviate a
physical defect is one that in normal form is ordinarily used for
personal, living, or family purposes, the excess of the cost of the
special form over the cost of the normal form is a medical expense
(see Braille Books and Magazines under What Medical
Expenses Are Deductible, earlier).
Swimming Lessons
See Dancing Lessons, earlier.
Weight-Loss Program
You cannot include the cost of a weight-loss program in medical
expenses if the purpose of the weight control is to maintain your
general good health. But you can include the cost of a weight-loss
program undertaken at a physician's direction to treat an existing
disease (such as heart disease).
Previous| First | Next
Publication Index | IRS-Forms Main | Home
|