Massage therapist deducting chiropractic on Sch C???

[kamckinley]

Hi All. I have a new client who is a massage therapist. On her previous years' tax returns she has been deducting the cost of chiropractic care on Schedule C for her massage business. When I first saw it, I thought maybe she paid a chiropractor to provide services to her massage clients, but it turns out the chiropractic care was for her. She says it's work related because she gets out of alignment when she gives massages.

What do you guys think? Can chiropractic care ever be deducted on a Schedule C? I'm thinking it needs to be moved to Sch A which means she's out of luck since she doesn't itemize.

Thanks as always for any input.

[DonB]

Schedule A---

[Burke]

Agree. No Sche C deduction, personal medical expense.

[FEDUKE404]

No way

Glad MY name is not associated with that tax return. . .

FE

[Roland Slugg]

I disagree with the others above who quickly dismissed the idea. The facts as presented in the OP seem to make a good case for deducting the chiropractic sessions as a business expense. There is no rule that says medical expenses and similar costs must be deducted on Schedule A and only on Schedule A. If the massage therapist can document and justify her need for those "repairs," I think they qualify as a legitimate business deduction.

[FEDUKE404]

Upon further review

I disagree with the others above who quickly dismissed the idea. The facts as presented in the OP seem to make a good case for deducting the chiropractic sessions as a business expense. There is no rule that says medical expenses and similar costs must be deducted on Schedule A and only on Schedule A. If the massage therapist can document and justify her need for those "repairs," I think they qualify as a legitimate business deduction.

Hmmm. . .guess I need to consider adding my psychiatrist costs, for having to deal with certain tax clients, to my Schedule C.

FE

[Lion]

Hey, then all of us hunched over our computers can deduct chiropractors on Schedule C. I don't think so! Isn't this like the haircuts and clothing for newscasters?

[kathyc2]

Hmmm. . .guess I need to consider adding my psychiatrist costs, for having to deal with certain tax clients, to my Schedule C.

FE

And wine. Cases of wine.....

[Super Mom]

Or I could argue that my vacation therapy on April 19th is a needed "repair"---if only that would fly!

[TAXNJ]

Similar post:

http://forum.thetaxbook.com/showthread.php?26743-Musician&p=180823#post180823

[taxea]

I disagree with the others above who quickly dismissed the idea. The facts as presented in the OP seem to make a good case for deducting the chiropractic sessions as a business expense. There is no rule that says medical expenses and similar costs must be deducted on Schedule A and only on Schedule A. If the massage therapist can document and justify her need for those "repairs," I think they qualify as a legitimate business deduction.

Doesn't she still have to follow the medical expense rule that requires it to be for a medical related purpose. If it isn't prescribed by her medical doctor I would agree with others that it is not deductible whether taken on the Sch A or Sch C. I thought only the premiums were deductible on Sch C, not treatments/Rx/Copay's etc.

[spanel]

Doesn't she still have to follow the medical expense rule that requires it to be for a medical related purpose. If it isn't prescribed by her medical doctor I would agree with others that it is not deductible whether taken on the Sch A or Sch C. I thought only the premiums were deductible on Sch C, not treatments/Rx/Copay's etc.

Why would the premiums be deductible on the Schedule C? (they are not)

Self Employed Health Insurance deduction on 1040 pg 1.

Chris

[Rapid Robert]

Doesn't she still have to follow the medical expense rule that requires it to be for a medical related purpose. If it isn't prescribed by her medical doctor I would agree with others that it is not deductible whether taken on the Sch A or Sch C. I thought only the premiums were deductible on Sch C, not treatments/Rx/Copay's etc.

But chiropractic is deductible on Schedule A, no question about that at all.

IRS pubs also document very limited situation where medical expense might be deductible for a business as an impairment-related expense.

"The expense qualifies as a business expense if all the following apply.
Your work clearly requires the expense for you to satisfactorily perform that work.
The goods or services purchased are clearly not needed or used, other than incidentally, in your personal activities.
Their treatment isn’t specifically provided for under other tax law provisions."

The scenario does not fit, as benefit of chiropractic clearly spills over into personal activities and work does not "clearly" require the expense (since when do all massage therapists require chiropractic care?)

[oceanlovin'ea]

my thoughts

I have gone to massage therapists for years and know a few personally. You try massaging a 200 pound man with tight muscles when you are a 120 pound woman. They have a very difficult job. Their hands and arms almost go numb at times. If they don't receive treatments themselves, they wouldn't be able to do their job for many years. They would wear out after 5 or 10 years. Most will begin to branch out into areas that are not so strenuous after a few years. I have one client that is going into being an esthetician because her wrists and hand are wearing out. Having massages and chiropractic treatments really is necessary to them being able to continue their work because it is so physical.

I also realize that IRS is not going to recognize this as a legitimate business deduction. I have told my client that. But it should be!!!!

How many of us go to a relaxing place for our continuing education because it is good for our mental health? We don't always pick the closest place. Hey, it we get a massage at the hotel we stay at while attending a seminar can we deduct that???????

Linda, EA

[taxea]

I don't deny that it may be deductible on Sch A...I think it is a personal expense. I was not aware that out-of-pocket medical expenses other than premiums would be expensed on Sch C if the premiums are applicable to be expenses on Sch C. Sometimes one just has to state the obvious.