Medical expenses: Doctor recommendation-allergies
1. Accepting the logic of many who have posted Swifters(r) might be deductible if the doctor "recommends" the TP keep her/his dwelling clearner. Or perhaps those who have food allergies may be able to deduct all their food expense for items to which they are not allergic: thus, a shell-fish allergic taxpayer could eat all the hamburgers they want in lieu of lobster and deduct the hamburger food costs.
2. However, Ilija, TC Memo 2000-144, Code Section 213 and regulations thereunder, make it clear to me that the proposed deductions would not be sustained on audit and may subject the taxpayer to negligence and/or other penalties.
3. The doctor's written recommendation is just that: it does not deal with treating the condition or disease any more than a physican for anyone of us recommending we get more rest between Jan 30 and April 15 allows us to deduct the costs of our bedrooms and furniture (of course we depreciated the cot in the back room already). It does suggest a change in life style, or perhaps housekeeping. What the doctor is really recommending is that the taxpayer keep her/his home cleaner. Particulary for taxpayer who want to deduct the costs of removing carpeting and such while shopping at stores with carpeted floors. I wonder if her doctor's office has a cpareting waiting area or other areas? (I doubt it). Hopefully the preparer's office is not carpeted or he sees the taxpayer in an hermatically sealed clean room or area.
4. To this observer of this dialogue, Rev Rul 76-80 and 55-261 should be read in their entirety.
5. Finally, while RTFM may resolve 99% of our questions, when it doubt if you have take more than 30 seconds to seemingly conclude an item is deductible, it probably isnt. But then, I am not signing the tax return(s) in question. I don't like 20% negligence penalties, or even the thought of preparer penalties.
1. Accepting the logic of many who have posted Swifters(r) might be deductible if the doctor "recommends" the TP keep her/his dwelling clearner. Or perhaps those who have food allergies may be able to deduct all their food expense for items to which they are not allergic: thus, a shell-fish allergic taxpayer could eat all the hamburgers they want in lieu of lobster and deduct the hamburger food costs.
2. However, Ilija, TC Memo 2000-144, Code Section 213 and regulations thereunder, make it clear to me that the proposed deductions would not be sustained on audit and may subject the taxpayer to negligence and/or other penalties.
3. The doctor's written recommendation is just that: it does not deal with treating the condition or disease any more than a physican for anyone of us recommending we get more rest between Jan 30 and April 15 allows us to deduct the costs of our bedrooms and furniture (of course we depreciated the cot in the back room already). It does suggest a change in life style, or perhaps housekeeping. What the doctor is really recommending is that the taxpayer keep her/his home cleaner. Particulary for taxpayer who want to deduct the costs of removing carpeting and such while shopping at stores with carpeted floors. I wonder if her doctor's office has a cpareting waiting area or other areas? (I doubt it). Hopefully the preparer's office is not carpeted or he sees the taxpayer in an hermatically sealed clean room or area.
4. To this observer of this dialogue, Rev Rul 76-80 and 55-261 should be read in their entirety.
5. Finally, while RTFM may resolve 99% of our questions, when it doubt if you have take more than 30 seconds to seemingly conclude an item is deductible, it probably isnt. But then, I am not signing the tax return(s) in question. I don't like 20% negligence penalties, or even the thought of preparer penalties.
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