- quote -

Expenses for elective cosmetic surgery are not deductible.
Cosmetic surgery does not meaningfully treat illness or
disease or promote the proper functioning of the body.
However, cosmetic surgery "necessary to ameliorate a
deformity arising from a congenital abnormality, personal
injury, or disfiguring disease" is deductible.

"Reconstructive" is a key term. I would encourage my
doctors to use it as much as possible in my medical records
and on the surgeon's operative report. The IRS considers
obesity a disease, as long as the physician has made the
diagnosis. If your current problems stem from obesity or
another diagnosed disease or illness, and your physician has
recommended surgical treatment, then you should claim a
deduction for medical expenses for your surgical and related
expenses.

- quote -

Transportation and lodging expenses on trips primarily for
medical purposes are deductible. Lodging expenses outside
the hospital (or similar institution) are limited to
$50/night. The deduction may also be claimed for a person
who must accompany the individual seeking medical care,
subject to the same dollar limitation. Meals are not
deductible.

Household help only for nursing care is deductible.
Personal and household services are not deductible. Should
your aide perform other than patient care duties in your
home, then you are a domestic worker employer, with payroll
tax liabilities and other reporting requirements. It would
be helpful if your doctor's/surgeon's notes documented the
medical necessity for your aide.

- quote -

Along with my Schedule A, I would keep all my cancelled
checks, receipts from physicians, surgeons, hospitals, and
laboratories, copies of my physician's and surgeon's
medical/surgical notes, my operative report, cancelled
checks and receipts related to my transportation/lodging for
medical purposes, and cancelled checks/receipts related to
my aide.

The source for this information is the 2004 CCH Master Tax
Guide and 2004 1040 Quickfinder Handbook.

Good luck with your reconstructive surgery.
Rob Nyberg (Unenrolled tax return preparer)

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I have lost 150 plus pounds and have been recommended by the
Dr. to have excess skin removed because of skin rashes, etc.
Insurance will not pay as it is a specific exclusion and am
considering going out of the country for this. Can I claim
this reconstructive surgery as a medical deduction?

Can the air fare, motel etc be claimed and what about
expenses of a second person so that I can have some help
while waiting for the sutures to come out and the ok to
travel?

What documentation would I need to have surgery be an IRS
deduction? Thanks for all of your help!

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