Is Neurofeedback equipment deductible as a medical expense?

[nwtaxlady]

Client rented neurofeedback equipment and after using the equipment at home for about 2 months he decided to purchase it for $10,500. He said that he checked with Medicare Part B and it only covers it for neurofeedback for conditions requiring muscle reeducation but not for his psychological conditions.

Would this be a deductible medical expense for him? OR what questions do I need to ask? TIA

[New York Enrolled Agent]

Client rented neurofeedback equipment and after using the equipment at home for about 2 months he decided to purchase it for $10,500. He said that he checked with Medicare Part B and it only covers it for neurofeedback for conditions requiring muscle reeducation but not for his psychological conditions.

Would this be a deductible medical expense for him? OR what questions do I need to ask? TIA

Was the use of the equipment part of a plan proscribed by a doctor? I think you need a yes answer to try any deduction?

[Rapid Robert]

Medical care expenses must be primarily to alleviate or prevent a physical or mental disability or illness. They don't include expenses that are merely beneficial to general health, such as vitamins or a vacation. - Pub 502

I'd be very careful here to ensure that there is actually a disease or illness being treated, and as nyea points out, not having a doctor prescribe this treatment is a big negative factor for a tax deduction.

"In clinical research, neurofeedback therapy has been explored as a potential add-on treatment for addressing a range of disorders. However, neurofeedback therapy is not a first-line or standard care treatment for any of these disorders in clinical practice, as they typically require a more comprehensive treatment approach."

https://healthnews.com/health-condit...dback-devices/

[nwtaxlady]

Thanks, Was not prescribed by a medical doctor. Client agreed that he would not qualify for this medical deduction. He's doing this for his ADHD and helps him with his anxiety issues and insomnia and helps him focus.