- quote -

Thanks. So there are people at the IRS with some common
sense after all!

Stu

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- quote -

Reconstruction after breast surgery is indeed a medical
deduction. It is not considered cosmetic surgery. It is
surgery to put a person back to the condition they were in
prior to the breast surgery.

Kate, EA in PA

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Dick Adams <rdadams[at]smart.net> wrote:

- quote -

Based on that it sounds to me as if breast reconstruction
surgery after a mastectomy for cancer would not be covered.
What's your experience in real life?

Stu

=================================================
Moderator: See para (A) for disfiguring disease.
=================================================

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Section 213 (d)(9) reads:
(9) 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.
....
Upon audit, extremely strong evidence would be a letter from
the attending surgeon stating the surgery met both (A) and
(B). You're more likely to get a refillable prescription
for morphine than you are to get such a letter.

Dick

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