Medical Deduction?

[DTS]

I have a client who spent $7,500 on breast augmentation, nondeductible. Some months later, she had to go in and have this repaired for appearance and discomfort. Another $3,000. Later in the year, another repair amounting to another $7,500. Total repairs, $10,500.

Is the amount of the repairs deductible? I know this is not a congenital deformity, but thought under the circumstances, one of you have run into this in the past.

Thank you, Dennis

[ED SMITH]

Silicone Sally

How much of the fee was a medical necessity? That would be the deductible part.
If she needed it for a playboy centerfold or a job as a stripper, it could be a job related expense.

Too bad she is not from New Orleans, then she could ask FEMA to pay for it.

ED

[Armando Beaujolais]

I agree with Ed's approach.

You said the procedures were for "appearance and discomfort."

Then the answer to whether the amounts are deductible or not is "maybe, maybe not."

Any cosmetic surgery has discomfort, and most have a series of procedures. Assuming the intent of the doctors and patient is to complete the treatment plan with the patient looking the way they want, no deduction.

If there are complications that require the removal of the enhancements and there are medical procedures intended to fix the damage, then you might have a legitimate deduction. But the goal of an "improved" appearance could not be part of that treatment plan.

There was a court case several years ago where an exotic dancer was allowed to deduct implants as a business expense. It was a good read. The court's decision basically said that the implants were so huge that no one would ever do that intentionally unless they did it for business purposes. I don't think that case made run-of-the-mill implants deductible, whatever that means. Sort of like the rule for uniforms and whether they're adaptable for street wear.

I had a new client one time who was a Schedule C performer and asked if she could deduct her costumes. Being the oblivious person I am, I was thinking period costumes for Hello Dolly or Sound of Music. I explained the rules about whether the costumes could be adaptable for street wear, and she informed me that she was an exotic dancer.

Some people think I'm a stickler for rules, but in that case I said "deductible" and moved on. I just didn't feel comfortable attempting an in-depth evaluation of the taxpayer's situation and how the rules would apply.

"How about..."

"Deductible."

"What about..."

"Deductible."

[DTS]

More clear explanation

Ed and Armando,

I should have been a little more clear of the circumstances. Sorry.

She originally had the implants for appearance. Dr. screwed up the operation. Afterward, there was a lot of pain and the "appearance" was awful. Pain was not because of the surgery, something was not right. Pain persisted.

She then has the two repairs. First repair takes care of persistant pain, but appearance is not natural so the second repair later in the year.

She is not an exotic dancer (I do have one also) and originally did this for cosmetic reasons, but at least the first repair may be considered deductible due to the persistant pain associated with the bad implant???

Hope this helps a bit.

Dennis

[S T]

Medical Deduction??

Dennis,

Based on the additional info, See Pub 502 about page 13.

The IRS U.S. Code, Title 26, Sec.213 (d) says in part: "Cosmetic surgery
(A) In general. The term "medical care" does not include cosmetic surgery or other similar procedures, unless the surgery or procedure is necessary to ameliorate a deformity arising from, or directly related to, a congenital abnormality, a personal injury resulting from an accident or trauma, or disfiguring disease.
(B) Cosmetic surgery defined. For purposes of this paragraph , the term "cosmetic surgery" means any procedure which is directed at improving the patient's appearance and does not meaningfully promote the proper function of the body or prevent or treat illness or disease "

She originally had the implants for appearance. Dr. screwed up the operation. Afterward, there was a lot of pain and the "appearance" was awful. Pain was not because of the surgery, something was not right. Pain persisted.

She then has the two repairs. First repair takes care of persistant pain, but appearance is not natural so the second repair later in the year.

If the first repair would meet the guidelines of personal injury resulting from a personal injury or trauma (doctor?) then I would think it would be deductible. You state that the 2nd repair was then needed as it was mostly for appearance, which would probably not qualify for the medical deduction.

I think she should have insisted on a discount from the Doctor!

I am curious to see what other posters might say.

Sandy

[DTS]

I agree

Sandy,

After Ed and Armando posted last night, I thought I would have an argument for the first repair of $3,000 because of the persistant pain.

Thanks for checking Pub. 502 on this. I appreciate it.

Dennis

[Armando Beaujolais]

Sandy,

After Ed and Armando posted last night, I thought I would have an argument for the first repair of $3,000 because of the persistant pain.

Thanks for checking Pub. 502 on this. I appreciate it.

Dennis

If the doctor screwed up the operation, that sounds like personal injury to me. I think ST's citation is relevant, "necessary to ameliorate a deformity" due to personal injury is deductible. Whatever "ameliorate" means.

[S T]

ameliorate"

From Dictionary: To make or become better; improve. See synonyms at improve.

Sandy

[Bird Legs]

ST-to ameliorate.

One thing is definite, you "ameliorate" this board. And we appreciate it.

[DTS]

So...

Sandy,

It appears to me that I will be able to "ameliorate" this return to the tune of $3,000? Why don't these people use simple English? I have trouble with "See-Spot-Run".

Dennis

[ED SMITH]

Ameliorate

Since the repair was done twice, I guess that means the amelioration was ameliorated, or does it mean it was hyperameliorated. In any case the pellet with the poison is in the vessel with the pestle. Does anyone know where that comes from and what the rest of the line is?

[jainen]

You're showing your age

Danny Kaye in 'The Court Jester."

"The pellet with the poison's in the vessel with the pestle; the chalice from the palace has the brew that is true!" But actually the chalice from the palace is broken, so "The pellet with the poison's in the flagon with the dragon; the vessel with the pestle has the brew that is true."