Publication 502 |
2001 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 Account (MSA)
You cannot deduct as a qualified medical expense amounts you contribute to an Archer MSA. You cannot deduct qualified medical expenses as an
itemized deduction if you pay for them with a tax-free distribution from your Archer MSA. You also cannot use other funds equal to the amount of the
distribution and claim a deduction. For more information on Archer 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).
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