Deductible Self-initiated medical test

[Gene V]

I think in some earlier post, there was some unclear understanding about what could be deducted for medical expenses, when you took it upon yourself to have your own laboratory test done without a doctor prescription or recommendation. Seems like Rev. Ruling 2007-72 explains the allowable deduction for Self-initiated medical tests. Also TTB 4-4

https://www.irs.gov/irb/2007-50_IRB/ar06.html

[JohnH]

I was the one asking the question in a previous thread a week or so ago. It was my opinion that it was deductible regardless of whether the doctor ordered it or not, but I couldn't provide a cite. Thanks very much for that link.

I believe Situation 2 nailed it.
---> In Situation 2, the amount B pays for the full-body scan is for diagnosis and qualifies as an expense for medical care even though B is not experiencing symptoms of illness and has not obtained a physician’s recommendation before undergoing the procedure. The procedure serves no non-medical function and the expense is not disallowed because of the high cost or possible existence of less expensive alternatives.<---