Medical Expenses; HEPA Filter

[DaveinTexas]

Hello all; I hope everyone is safe after IKE rolled through.

I have a prospective client that is asking if a HEPA filter is deductible as a medical expense. It's purpose is to mitigate the onset/flaring up of her chronic fatigue syndrome.

IRC Section 213 reads:
(d) Definitions
For purposes of this section—
(1) The term “medical care” means amounts paid—
(A) for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body.

It mentions medicine or drugs: (3) Prescribed drug.— The term “prescribed drug” means a drug or biological which requires a prescription of a physician for its use by an individual.

I know that crutches are not a drug or medical care, but Publication 502 includes crutches as a deductible medical expense.

Publication 502 also states: You cannot include in medical expenses the cost of an item ordinarily used for personal, living, or family purposes UNLESS it is used primarily to prevent or alleviate a physical or mental defect or illness.

I know the Publications are not precedent and are not the law, so I am confused what to tell her.

The HEPA filter and a shower filter (don't ask), have both been prescribed, prescription was written, by her doctor.

Do you think that the prescription alone has the weight to sustain an audit?
Does anyone have any success in winning an audit involving the deduction of a HEPA filter?

TIA.

[taxea]

Medical Expenses; HEPA Filter

If doctor Rx then I would allocate the cost to only the member of the family that the Rx was written for. i.e. 5 family members, 1 on Rx would me 1/5 of the total cost. taxea

[erchess]

Entire Expense

If the doctor has given her a written recommendation that she buy and use the two filters I would deduct the entire cost of the air filter because I am sure that other people breathing the same air has no material impact on the cost. As for the shower filter, if there is a component that is replaced every x showers and if others shower using the filter then I would allocate the cost of the disposable parts gone through in the year but not the price of purchasing and installing the original unit even if more than one of the replaceable parts was included. Oh and if the instructions on the shower filter said to simply replace the filter every x amount of time without reference to how many showers were taken or how many people regularly use the shower then I would not allocate the cost.

To me if the Doctor recommends in writing that a patient do something in order to treat a condition which this or another Doctor has diagnosed, I will deduct the reasonable costs of compliance if the taxpayer does in fact comply. To my mind the Doctor is responsible in such a case and neither I nor my client are on the hook unless the advice is so ridiculous that even a layperson should know that it is ridiculous.

At one time I would have simply added these costs to the line in my software for prescriptions and not cared whether the return was efiled. If something like this comes up tomorrow I will put the costs of the hardware and installation and the allocated costs of the filters on labeled Misc Medical lines in my software and insist that if the return is mailed in it must include the dreaded disclosure form.

[DaveinTexas]

Thanks

Excellent Advice from both of you.

I knew I could get there, I just didn't know what road to take.

Thanks a lot.

[joanmcq]

I wish my doctor would write a prescription for my HEPA filters...allergies are horrible right now.

[erchess]

Ask him

"Ye have not because ye ask not." The worst he or she could say is no and then you could Doctor Shop.

[Zee]

Hot Tub

I had a Doc prescribe a Hot Tub for a back condition. We purchased one, but I didn't meet medical deduction hurdles anyway.

[joanmcq]

I did get prescriptions for a bunch of my supplements so I can get them reimbursed by my MSA. better than the 7.5 (which I never make anyways).