Looks like the links that Puru posted are no longer current, so here's copy/pasting from the law about what you can and can't try to itemize as a US tax deduction, from
IRS Publication 502. Underlined emphasis mine.
Cosmetic Surgery
Generally, you can't include in medical expenses the amount you pay for cosmetic surgery. This includes any procedure that is directed at improving the patient's appearance and doesn't meaningfully promote the proper function of the body or prevent or treat illness or disease. You generally can't include in medical expenses the amount you pay for procedures such as face lifts, hair transplants, hair removal (electrolysis), and liposuction.
You can include in medical expenses the amount you pay for cosmetic surgery if it is necessary to improve a deformity arising from, or directly related to, a congenital abnormality, a personal injury resulting from an accident or trauma, or a disfiguring disease.
Hospital Services
You can include in medical expenses amounts you pay for the cost of inpatient care at a hospital or similar institution if a principal reason for being there is to receive medical care. This includes amounts paid for meals and lodging.
Lodging
You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if a principal reason for being there is to receive medical care. [...]
You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. You can include the cost of such lodging while away from home if all of the following requirements are met.
- The lodging is primarily for and essential to medical care.
- The medical care is provided by a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital.
- The lodging isn't lavish or extravagant under the circumstances.
- There is no significant element of personal pleasure, recreation, or vacation in the travel away from home.
The amount you include in medical expenses for lodging can't be more than $50 for each night for each person. You can include lodging for a person traveling with the person receiving the medical care. For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. Meals aren't included.
Don't include the cost of lodging while away from home for medical treatment if that treatment isn't received from a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital or if that lodging isn't primarily for or essential to the medical care received.
Trips
You can include in medical expenses amounts you pay for transportation to another city if the trip is primarily for, and essential to, receiving medical services. You may be able to include up to $50 for each night for each person. You can include lodging for a person traveling with the person receiving the medical care. For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. Meals aren't included.
Transportation
You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care.
You can include:
- Bus, taxi, train, or plane fares or ambulance service;
- Transportation expenses of a parent who must go with a child who needs medical care;
- Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone
Crutches
You can include in medical expenses the amount you pay to buy or rent crutches.
Wheelchair
You can include in medical expenses the amounts you pay for a wheelchair used for the relief of a sickness or disability. The cost of operating and maintaining the wheelchair is also a medical expense.
Recordkeeping. You should keep records of your medical and dental expenses to support your deduction. Don't send these records with your paper return.
Now based solely on this text above from the IRS, I think it's risky to claim a tax deduction for lodging that was for cosmetic surgery. Yea, the "principal reason" you used the lodging was "to receive medical care", but that medical care was following a cosmetic procedure, and you can't include cosmetic procedures in your medical expenses. Imagine you're audited: "Yes Mr. IRS, I paid them to break my legs and make them longer, but after that I needed physical therapy, and I needed a hotel nearby too..."
I also have the reference # from my phone call to the IRS where I asked about the ambiguities (whether or not the associated medical expenses of LL are covered).
Puru, when you called the IRS, did you explicitly tell the agent that LL was a cosmetic procedure?
Also, did you write off trip-related expenses too, or just lodging?
And how about the removal surgery? That itself is the direct result of a cosmetic procedure, but on the other hand, can be classified as "removal of painful hardware" (
diagnosis code 996.78) or "deep implant removal" (
CPT code 20680). I'm not entirely clear about the first diagnosis code; I've heard about the latter, but the latter doesn't sound as medically necessary.
I called the billing department. They can't itemize the $90,000 cost into Surgery, X Rays, Physical Therapy, etc.
That sucks, but - there's a number of included PT sessions in the $90k cost.
The Stature Lengthening FAQ mentions
How often will I have physical therapy?
Daily, 5 days a week for the entire distraction phase. (6 days a week may be available for an additional
payment of $225 per session-please inquire regarding this)
Physical Therapy includes:
• Daily (5 days per week) one hour of physical therapy at the Paley Institute outpatient rehab center (there is no PT on weekends); up to 12 weeks femurs and tibias (surcharge after 12 weeks); femur plus tibia overlapped up to 14 (surcharge after 14 weeks).
I remember I had 70 included sessions indeed, and did two extras, for which I paid $300 each in June 2018.
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Topic: USA: Tax Write Off for Cosmetic LL? (Read 1984 times)