Sorry for the double post; I got a server error the first time.
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.
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.
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