Can I Deduct Cosmetic Surgery?

Cosmetic procedures are popular, but the IRS draws a clear line between surgery for medical reasons and surgery for aesthetic ones. Surgery that is performed purely to improve your appearance, such as a facelift, liposuction, or rhinoplasty for cosmetic reasons, is not deductible as a medical expense. However, if a procedure is medically necessary, such as a nose surgery to correct a breathing problem or reconstructive surgery after an accident, the cost can qualify. Breast reconstruction following a mastectomy is another example the IRS specifically recognizes as deductible. The intent and medical necessity of the procedure, not just the type of procedure, determines whether it qualifies.