|
Medical Expense Item
|
Deductible
|
Authority
|
| |
|
|
| Abortions, if legal |
Yes |
Rev Rul 73-201, 1973-1 CB 140 |
| Acupuncture services |
Yes |
Rev Rul 72-593, 1972-2 CB 180 |
Air conditioning, central,
recommended by doctor where a person's medical condition required relatively constant temperature and high humidity |
Yes |
Gerard v C.I.E. (1962, TC) 37 TC 826, Acq. |
| Air conditioner, detachable and bought only for use of sick person (e.g.,
allergy relief, relieving difficulty in breathing due to a heart condition) |
Yes |
Reg sect. 1.213-1(e)(1)(iii) |
| Airplane fare, transplant donor or prospective donor |
Yes |
Rev Rul 73-189, 1973-1 CB 139; Rev Rul 68-452, 1968-2 CB 111 |
| Air purifier, humidifier, and house and home air conditioner, prescribed
by doctor for allergy sufferer |
Yes |
IRS Letter Ruling 8009080 |
Alcoholics Anonymous,
transportation costs to attend meetings where doctor advised membership needed to treat disease of alcoholism |
Yes |
Rev Rul 63-273, 1963-2 CB 112 |
| Alcoholism treatment center |
Yes |
Rev Rul 73-325, 1973-2 CB 75 |
| Ambulance hire |
Yes |
Reg sect. 1.213-1(e)(1)(ii) |
| Artificial limbs |
Yes |
Reg sect. 1.213-1(e)(1)(iii) |
| Artificial teeth |
Yes |
Reg sect. 1.213-1(e)(1)(iii) |
| Autoette (small three-wheeled vehicle) or wheel-chair (including cost of
operation, and maintenance) used primarily to alleviate illness and not just for transportation between home and
work |
Yes |
Rev Rul 58-8, 1958-1 CB 154 modifying Rev Rul 55-261, 1955-1 CB 307; 67-76
1967-1 CB 70 |
| Baby sitting fees, to permit parent of children to visit doctor |
No |
Rev Rul 78-266, 1978-2 CB 123 |
| Bathroom facility with shower, on ground floor for person who could not
climb stairs or get into or out of bathtub as a result of arthritis and severe heart condition |
Yes |
Rev Rul 70-395, 1970-2 CB 65 |
| Birth control pills, prescribed by doctor |
Yes |
Rev Rul 73-200, 1973-1 CB 140 |
| Blind person, guide to walk to school |
Yes |
Rev Rul 64-173, 1964-1 CB 121 |
| Body Scan- Recommended by a physician to treat a medical condition |
Yes |
|
| Braille books and magazines (excess of amount paid over cost of regular
printed editions) bought for visually impaired person |
Yes |
Rev Rul 75-318, 1975-2 CB 88; IRS Pub No. 502, p. 5 |
| Bus fare to obtain medical care |
Yes |
Rev Rul 55-261, 1955-1 CB 307 |
| Car expenses to obtain medical care |
Yes |
IRS Pub No. 502 p. 14 |
| Car expenses incurred in connection with medical care and treatment, on
the standard mileage basis of 12 cents per mile |
Yes |
Rev Proc 99-38 sec. 7.02, 1999-43 IRB. |
| Car hand controls and other equipment for handicapped person and wheelchair
lift to car |
Yes |
Rev Rul 66-80, 1966-1 CB 57 |
| Car, not used primarily for medical purposes, even if bought based on doctor's
recommendation |
No |
Volwiler v Commissioner of Internal Revenue (1971) 57 TC 367 |
| Car, specially designed for transporting handicapped persons confined to
wheelchairs |
Yes |
Rev Rul 70-606, 1970-2 CB |
| Chauffeur, for driving to and from work person advised by doctor not to
drive because of his medical condition |
No |
Buck Walter, (1966) 47 TC 113 |
Childbirth preparation
classes, except for portion for mother's coach, feeding and
newborn care |
Yes |
IRS Letter 8919009 |
| Child care costs, paid to a child care center operated by a hospital to
enable its employees to work full-time |
No |
Kennedy v C.I.R. (1973)
TC Memo 1973-15, PH TCM
para. 73015, 32 CCH TCM 52 |
| Children's center, specially equipped for medical care for mentally ill
child |
Yes |
Rev Rul 58-533, 1958-2 CB 108 |
| Chiropractor's fees |
Yes |
Rev Rul 63-91, 1963-1 CB 54 |
| Christian Science practioners' fees |
Yes |
Rev Rul 55-261, 1955-1 CB 307, as modified by Rev Rul 63-91, 1963-1 CB 54 |
| Church of Scientology "auditing" or "processing," process
where person's responses to set of questions measured electronically by meter |
No |
Rev Rul 78-190, 1978-1 CB 74; Brown v. C.I.R. (1974) 62 TC 551, Judgment
Affirmed by (CA8) 523 F2d 365, 75-2 USTC para. 9718, 36 AFTR 2d 75-5885 |
| Clarinet lessons, recommended by doctor to correct malocclusion of teeth |
Yes |
Rev Rule 62-210, 1962-2 CB 89 |
| Commuting expenses for physically disabled person |
No |
Rev Rul 55-261, 1955-1 CB 307; Donnelly v C.I.R. (1957) 28 TC 1278, Affirmed
by (1959, CA2) 262 F2d 411, 3 AFTR 2d 481, 59-1 USTC para. 9196; Ginsbert v U.S., (1964, DC NY) 237 F Supp 968,
15 AFTR2d 162, 65-1 USTC para. 9132 |
Commuting expenses,
where doctor advised disabled person to get a job as occupational therapy |
Yes |
Misfeldt v Kelm, (1951, DC MN) 44 AFTR 1033, 52-2 USTC para. 9495 |
Commuting expenses,
where doctor prescribed both the job and the use of car as therapy for disabled person |
Yes |
Weinzimer v C.I.R. (1958) TC Memo 1958-137, PH TCM para 58137, 17 CCH
TCM 712 Sanford, TC Memo 1958-137 |
| Computer data bank fees, medical history |
Yes |
Rev Rul 71-282; 1972-2 CB 166 |
| Contact Lenses |
Yes |
IRS Pub. No. 502, p. 7 |
| Cosmetics (e.g., face creams, deodorants, hand creams) |
No |
Reg sect. 1.213-1(e)(2) |
| Cosmetic surgery, needed to improve congenital abnormality, personal injury,
or disfiguring disease |
Yes |
IRC Code Sec. 213(d)(9) |
| Cruise, even if on doctor's recommendation |
No |
Rev Rul 76-79, 1976-1 CB 70; IRS Letter Ruling 7813004 |
| Cruise, meals and lodging costs of, regardless of medically related reasons
for taking the cruise |
No |
Rev Rul 76-79, 1976-1 CB 70; IRS Letter Ruling 7813004 |
| Crutches |
Yes |
Reg sect. 1.213-1(e)(1)(iii) |
| Dancing lessons, for persons with arthritis |
No |
France v C.I.R. (1980, TC) TC Memo 1980-215, Decision Affirmed by (CA6)
690 F2d 68, 50 AFTR 2d 82-5504, 82-1 USTC para. 9225 |
| Dancing lessons, for person with emotional disturbance for which socialization
was beneficial |
No |
Thoene v C.I.R. (1959, TC) 33 TC 62 |
Dancing lessons, for
person with varicose veins |
No |
Adler v C.I.R., (1964, CA9) 330 F2d 91, 13 AFTR 2d 1175, 64-1 USTC para.
9388, affg TC Memo 1963-196; Adler v C.I.R. (1966, RC) TC Memo 1966-63 |
| Deaf person, notetaker for college |
Yes |
Estate of Baer v C.I.R., TC Memo 1967-34 |
| Dental services |
Yes |
Reg sect. 1.213-1(e)(1)(ii) |
| Dentures (see Artificial teeth) |
|
|
| "Deprogramming" fee and expenses, member of religious cult |
No |
IRS Letter Ruling 8021004 |
| Diagnostic Services |
Yes |
Reg sect. 1.213-1(e)(1)(ii) |
| Diaper Service |
No |
Rev Rul 55-261, 1955-1 CB 307 |
| Diapers, disposable, required because of severe neurological disease |
Yes |
IRS Letter Ruling 8137085 |
| Drinking water, distilled, merely to avoid distasteful or fluorinated city
water |
No |
Rev Rul 56-19, 1956-19 CB 135 |
| Drug, prescription |
Yes |
Code Sec. 213(b) |
| Drug abuse treatment center |
Yes |
Rev Rul 72-226, 1972-1 CB 96 |
| Dust elimination system |
No |
Delp v C.I.R. (1958) 30 TC 1230 |
| Dust-free room, built for an allergy sufferer on advice of doctor |
Yes |
IRS Letter Ruling 7948029 |
| Ear Piercing |
No |
Rev Rul 82-111, 1982-1 CB 48 |
| Educational devices (including tape recorder, special typewriter, projection
lamp and special lenses) for child who is going blind |
Yes |
Rev Rul 58-223, 1958, CB 156 |
| Elastic stockings |
Yes |
Cohen v Commissioner (1951) PH TCM para. 51009, 10 CCH TCM 29 |
| Elevator, in residence for alleviation of heart condition and doctor's advice |
Yes |
Rev Rul 59-411, 1959-2 CB 100; Berry v Wiseman, (1958, WD Okla) 174 F Supp
748, 2 AFTR 2d 6015, 58-2 USTC para. 9870 |
| Elevator, outdoor for person with heart condition for hillside of residential
property |
Yes |
Riach v Frank, (1962, CA 9) 302 F2d 374, 9 AFTR 2d 1263, 62-1 USTC para.
9419 |
| Exercise equipment, not specifically prescribed by doctor |
No |
Disney v U.S., (1967, DC CA) 267 F Supp 1, 19 AFTR 2d 1390, 67-1 USTC para.
9428, Affirmed by, U.S. v Disney (1969, CA9) 413 F2d 783, 24 AFTR 2d 69-5123, 69-2 USTC para. 9494 |
| Eye Examination Fees |
Yes |
IRS Pub No. 502, p. 7 |
| Eye glasses |
Yes |
Reg sect. 1.213-1(e)(1)(iii) |
| Fallout shelter, prevention of radiation disease |
No |
Daniels v C.I.R. (1963) 41 TC 324 |
| Family members transportation costs, where presence of family member necessary
to obtain medical care |
Yes |
Carasso v C.I.R. (1960) 34 TC
1139(A), Acq., Affirmed by
(1961, CA2) 292 F2d 367, 8 AFTR 2d 5145, 61-2 USTC para. 9579; Certiorari Denied by (1962 S Ct) 369 US 874, L Ed
2d 277 IRS Letter Ruling 8516025;
IRS Letter Ruling 8321042; IRS Letter Ruling 7813004 |
Fluoridation device for home water supply (installation and rent), on advice
of dentist to
prevent tooth decay |
Yes |
Rev Rul 64-267, 1964-2 CB 59 |
| Food, organic (excess cost) for person allergic to chemically treated food |
Yes |
Randolph v Commissioner of Internal Revenue (1976) 67 TC 481 |
| Food, organic for person with no specific medical problem due to chemically
treated food |
No |
Becher v C.I.R. (1987), TC Memo 1987-214, PH TCM para. 87214, 53 CCH TCM
683 |
| Food, protein rich (excess cost) to mitigate effects of hypoglycemia |
Yes |
Von Kalb v C.I.R. (1978) TC Memo 1978-366, PH TCM para. 98366, 37 CCH TCM
1511 |
| Food, vitamin rich |
No |
Kellner v C.I.R. (1978) TC Memo 1979-116, PH TCM para 79116, 38 CCH TCM
534 |
| Funeral expenses |
No |
Carr v C.I.R. (1979, TC) TC Memo 1979-400 |
| Garage, attached, for disabled person medically limited to walking as little
as possible |
Yes |
Pols v C.I.R. (1965) TC Memo 1962-222, 24 CCH TCM 1140 |
| Gravestone, for deceased spouse |
Yes |
Rev Rul 68-295, 1968-2 CB 92 |
| Guide dog, for blind person (seeing eye dog) |
|
|
| Halfway house, with continuing psychiatric supervision |
Yes |
IRS Letter Ruling 7714016 |
| Health club dues, not related to a particular medical condition |
No |
Rev Rul 55-261, 1955-1 CB 307 |
| Hearing aids |
Yes |
Rev Rul 55-261, 1955-1 CB 307 |
| Heating system (oil), in home |
No |
Seymour v C.I.R. (1950) 14 TC 1111 |
| Home modifications, to accommodate handicapped person |
Yes |
Rev Rul 87-106, 1987-2 CB 67; S Rept No. 99-313 (PL-99-514) p. 59; Conf
Rept No. 99-841, Vol. II (PL 99-514) p. II-22; Pub No. 502 p. 5 |
| Hospital bed prescribed by doctor for person who has osteoporosis of the
spine |
Yes |
IRS Letter Ruling 8036015 |
| Hospital care, inpatient |
Yes |
Reg sect. 1.213-1(e)(1)(v) |
| Hospital services |
Yes |
Reg sect. 1.213-1(e)(1)(ii) |
| Housekeeping and child care expenses, advised by doctor to enable parent
to recuperate form disease |
No |
McVicker v U.S., (1962, DC Calif) 194 F Supp 607, 8 AFTR 2d 5463, 61-2 USTC
para. 9540; Rev Rul 58-339, 1958-2 CB 106 |
| House remodeling to turn existing carport into home office because of deteriorating
medical condition |
No |
Culmo v C.I.R. (1991) TC Memo 1991-441, 62 CCH TCM 678, TCM para. 91441 |
| Inclinator (stair seat elevator), detachable from property and bought only
for use of sick person |
Yes |
Reg sect. 1.213-1(e)(1)(iii); Hollander v C.I.R. (1955, CA 3) 219 F2d 934,
47 AFTR 240, 55-1 USTC para 9229. |
| Indian healing ceremonies by |
Yes |
Tso v C.I.R. (1980) TC Memo 1980-399, PH TCM para. 80399,
40 CCH TCM 1277 |
| Inpatient hospital care, meals and lodging furnished by hospital in connection
with |
Yes |
Reg sect. 1.213-1(e)(1)(v) |
Inpatient medical care at
institution other than hospital, meals and lodging furnished as a necessary incident to that care |
Yes |
Reg sect. 1.213(e)(1)(v)(a) |
| Insulin |
Yes |
IRC Code Sec. 213(b) |
| Iron Lung |
Yes |
Rev Rul 55-261, 1955-1 CB 307 |
| Laboratory Services |
Yes |
Reg sect. 1.213-1(e)(1)(ii) |
| Lamaz Classes (mother only) |
Yes |
|
| Laser Vision Correction |
Yes |
|
Laetrile, prescribed
by doctor and legally used |
Yes |
Rev Rul 78-325, 1978-2 CB 124 |
| Language training and remedial reading courses for child with dyslexia caused
by congenital brain damage |
Yes |
Barnes v C.I.R. (1978) TC Memo 1978-339; PH TCM para 78339, 37 CCH TCM 1408;
Coyne v C.I.R. (1982) TC Memo 1982-262; PH TCM para 82262, 43 CCH TCM 1351; Rul 69-607, 1969-2 CB 40 |
| Lawn care expenses, paid by person advised by his doctor not to mow his
lawn because of sever allergies |
No |
Taylor v C.I.R., TC Memo 1987-399, PH TCM para. 87399, 54 CCH TCM 129 |
Lead-based paint removal, to prevent young child who has or
has had lead poisoning from eating paint |
Yes |
Rev Rul 79-66, 1979-1 CB 114 |
| Learning center at school, specifically for learning-disabled |
Yes |
Sims v C.I.R. (1979) TC Memo 1979-499, PH TCM para 79499, 39 CCH TCM 700 |
| Legal expenses, for divorce (where divorce initiated by wife resulted from
husband having wife committed to a mental institution against her will) and for protecting husband and children
from wife's threatening behavior |
No |
Smith v C.I.R. (1982), TC Memo 1982-441, PH TCM para. 82441, 44 CCH TCM
672 |
| Legal expenses, for management of estate of person confined to an institution |
No |
Gerstacker v C.I.R. (1969,CA6) 414 F2d 448, 24 AFTR 2d 9-5389, 69-2 USTC
para. 9580, revg and
remg (1968) 49 TC 522; Rev Rul 71-281, 1971-2 CB 165 |
| Legal expenses, to have mentally ill person legally committed to a hospital |
Yes |
Gerstacker v C.I.R. (1969, CA6) 414 F2d 448, 24 AFTR 2d 69-5389, 69-2 USTC
para. 9580; Smith v C.I.R. (1982) TC Memo 1982-441; PH TCM para 82441, 44 CCH TCM 672; Rev Rul 71-281, 1971-2 CB
165 |
Lifetime care institution,
advance payment for lifetime care of physically and mentally impaired dependent if
taxpayer dies or unable to provide care |
Yes |
Rev Rul 75-303, 1975-2 CB 87 |
| Lifetime care retirement home, portion of lump sum advance payment allocable
to medical care |
Yes |
Rev Rul 75-302, 1975-2 CB 86; Estate of Smith v C.I.R.(1982) 79 TC 313,
Acq 1984-2 CB |
| Lodging (not provided in a hospital or similar IRS institution) while away
from home primarily for and essential to medical care, limited to $50 per night per individual |
Yes |
IRC Code Sec. 213(d)(2); Pub No. 502, p. 11 |
| Loss from sale of property (e.g. residence, automobile) cause by a medical
condition |
No |
Harding v C.I.R. (1966) 46 TC 502; Meister v C.I.R. (1959),
William, TC Memo 1959-202; PH TCM para. 59202, 18 CCH TCM 899; Rev Rul 68-319, 1968-1 CB 92 |
| Marijuana and other substances illegal under the federal Controlled Substances
Act, even though obtained by lawful prescription in a state that permits medical use of controlled substances |
No |
Rev Rul 97-9, 1997-9 IRB 1 |
| Marriage Counseling |
No |
Rev Rul 75-319, 1975-2 CB 88 |
| Massage Therapy |
No |
Unless it is treating specific medical condition with a note from a physician
on the condition. General health items are not covered |
| Maternity clothes |
No |
Rev Rul 55-261, 1955-1 CB 307 |
| Mattresses and boards specially designed for arthritis sufferers |
Yes |
Rev Rul 55-261, 1955-1 CB 307 |
| Meals and lodging incurred en route between taxpayer's home and place of
medical treatment |
Yes |
Montgomery v C.I.R.(1970, CA 6) 428 F2d 43, 26 AFTR2d 70-5001,
70-2 USTC para. 9466, Pfersching v C.I.R. (1983) TC Memo 983-341, PH TCM par. 83341, 46 CCH TCM 424 |
| Medical information plan (see Computer data bank fees, medical history) |
|
|
| Mental institution care, mentally ill person unsafe when left alone |
Yes |
Reg sect. 1.213-1(e)(1)(v) |
| Nurse's board, paid by taxpayer |
Yes |
Reg sect. 1.213(e)(1)(ii) |
| Nurse, social security taxes for |
Yes |
Rev Rul 57-489, 1957-2 CB 207; Estate of Marantz v C.I.R. (1979) TC Memo
1979-463, PH TCM para. 79463, 39 CCH TCM 516 |
| Nurse, unemployment taxes for |
Yes |
Estate of Marantz v C.I.R. (1979) TC Memo 1979-463, PH TCM para.
79463, 39 CCH 516 |
Nursing attendant, for disabled person traveling away from home, transportation
expense |
Yes |
Rev Rul 75-317, 1975-2 CB 57 |
| Nursing attendant (other than spouse) for disabled person traveling away
from home, meals and lodging for |
Yes |
Rev Rul 75-317, 1975-2 CB
57; Carasso v. C.I.R. (1960) 34
TC 1139, Acq., Affirmed by (1961,
CA2) 292 F2d 367, 8 AFTR 2d 5145, 61-2 USTC para. 9579; Certiorari Denied by (1962, S Ct) 369 US 874, 8 L Ed 2d
277 |
| Nursing home, for medical care (includes meals and lodging if medical care
is a principal reason for stay) |
Yes |
Reg sect. 1.213-1(e)(1)(v); Counts, (1964) 42 TC 755(A) |
| Nursing Services |
Yes |
Reg sect. 1.213(e)(1)(ii) |
| Nursing services, for healthy baby |
No |
IRS Pub No. 502, p. 12 |
| Obstetrical expenses |
Yes |
Reg sect. 1.213-1(e)(1)(ii) |
| Operation and upkeep of home improvements that themselves constitute deductible
capital expenses |
Yes |
Pub No. 502, p 5. |
| Operations, illegal |
No |
Reg sect. 1.213-1(e)(1)(ii) |
| Operations, legal |
Yes |
Reg sect. 1.213-1(e)(l)(ii) |
| Optometrist's fees |
Yes |
Rev Rul 55-261, 1955-1 CB 307, as modified by Rev Rul 63-91, 1963-1 CB 54 |
| Orthopedic shoes, excess of cost over normal shoes |
Yes |
IRS Letter Ruling 8221118 |
| Osteopath's fees |
Yes |
Rev Rul 55-261, 1955-1 CB 307, as modified by Rev Rul 63-91, 63-1 CB 54 |
| Oxygen equipment and oxygen, to alleviate difficulty in breathing due to
heart condition |
Yes |
Rev Rul 55-261, 1955-1 CB 307 |
| Pajamas, suitable for use other than therapy treatment |
No |
Montgomery, Morris, (1968) 51 TC 410, affd on other issue (1970, CA 6) 428
F2d 243, 70-2 USTC para. 9466, 26 AFTR 2d 70-5001 |
| Parents visits to their child, advised by doctor as necessary part of the
child's therapy and medical management |
Yes |
Rev Rul 58-533, 1958-2 CB 108; Lichterman v C.I.R. (1961) 37 TC 586, Acq;
Hunt v C.I.R. (1972) TC Memo 1972-226; PH TCM para 72226, 31 CCH TCM 1119 |
"Patterning" exercises
(physical manipulation of child's limbs to imitate crawling and other normal movements) for mentally retarded child |
Yes |
Rev Rul 70-170, 1970-1 CB 51 |
| Physicians' Fees |
Yes |
IRS Pub No. 502, p. 11 |
| Power steering, added to person's automobile on advice of doctor after person
suffered heart attack |
No |
Phares, Earle, TC Memo 1962-273 |
| Psychiatric social worker's fees recommended for specific treatment by psychiatrist |
Yes |
IRS Letter Ruling 7839044 |
| Psychiatrist's fees |
Yes |
Rev Rul 55-261, 1955-1 CB 307 as modified by Rev Rul 63-91, 1963-1 CB 54 |
| Psychoanalysis, for medical need even though fulfills requirement for admission
to school of psychoanalysis training |
Yes |
Starrett, (1964) 41 TC 877 |
| Psychoanalysis, primarily for the purpose of alleviating a mental illness |
Yes |
IRS Pub No. 502, p. 13; Reg sect. 1.213-1(e)(1)(ii) |
| Psychoanalysis, required of student as part of training to be a psychoanalyst |
Yes |
Rev Rul 56-263, 1956-1 CB 135 |
| Psychologist's fees |
Yes |
Rev Rul 55-261, 1955-1 CB 307, as modified by Rev Rul 63-91, 1963-1 CB 54 |
| Psychotherapist's fees |
Yes |
Rev Rul 63-91, 1963-1 CB 54 |
| Radial keratomy |
Yes |
IRS Letter Ruling 9625049 |
| Reclining chair, prescribed for person with heart condition to give him
maximum rest and not used generally as article of furniture |
Yes |
Rev Rul 58-155, 1958-1 CB 156 |
| Remedial reading courses for child with dyslexia (see Language training) |
|
|
| Remedial reading courses, if services are primarily educational rather than
medical |
No |
Ripple v Commissioner of Internal Revenue (1970) 54 TC 1442 |
| Rental car expense, used primarily for and essential to obtaining medical
care |
Yes |
Lichterman v C.I.R., (1961) 37 TC 586 Acq; IRS Letter Ruling 8321042 |
Resort hotel reconditioning and
health restoring services |
No |
Rev Rul 57-130, 1957-1 CB 108 |
| School, special, for mentally or physically handicapped person for relieving
handicap |
Yes |
Reg sect. 1.213-1(e)(1)(v)(a); Rev Rul 71-347, 1971-2 CB 114, Rev Rul 70-285,
1970-1 CB 52; Rev Rul 58-280, 1958-1 CB 157 |
| School, special, that teaches Braille or lip reading |
Yes |
Reg sect. 1.213-1(e)(1)(v)(a) |
| Seeing eye dog |
Yes |
Reg sect. 1.213-1(e)(1)(iii) |
| Self-treatment, medical, value of |
No |
Doody v C.I.R. (1973, TC) TC Memo 1973-126 |
Sexual inadequacy and incompatibility treatment, conducted by psychiatrists
at a
hospital |
Yes |
Rev Rul 75-187, 1975-1 CB 92 |
Smoking cessation aids,
e.g., nicotine gum and patches (nonprescription) |
No |
Rev Rul 99-28, 1999-25 IRB |
Smoking cessation aids,
e.g., nicotine gum, patches, or medication (prescription) |
Yes |
Rev Rul 99-28, 1999-25 ITB |
| Smoking, program to stop that is not to cure a specific disease or ailment |
Yes |
Rev Rul 99-28, 1999-25 IRB |
Special home, for mentally retarded person on recommendation of psychiatrist
to help person adjust from life in a mental hospital to
community living |
Yes |
Rev Rul 69-499, 1962-2 CB 39 |
| Specialist's fees |
Yes |
IRS Pub No. 502, p. 11 |
| Spiritual aid, guidance or counseling |
No |
Ring v C.I.R. (1955) 23 TC 950; Miller v C.I.R, (1980) TC Memo 1980-136,
PH TCM para. 80136, 40 CCH TCM 243 |
| Surgeon's fees |
Yes |
IRS Pub No. 502, p. 11 |
| Sterilization operation to render woman incapable of having children, if
legal |
Yes |
Rev Rul 73-603, 1973-2 CB 76 |
| Swimming club membership, for child with rheumatoid arthritis where doctor
recommended swimming as therapy |
Yes |
IRS Letter Ruling 8326095 |
| Swimming lessons |
No |
IRS Pub No. 502, p. 13 |
| Swimming pool, for treatment of degenerative spinal problems |
Yes |
Ferris v C.I.R. (1978, CA7) 582 F2d 1112, 42 AFTR 2d 78-5674, 78-2 USTC
para. 9646 |
| Swimming pool, for treatment of polio |
Yes |
Mason v U.S., (1957, DC HI) 57-2 USCT para. 10012 |
| Swimming pool, for treatment of sever emphysema & bronchitis |
Yes |
Cherry v C.I.R. (1983) TC Memo 1983-470, PH TCM para. 83470, 46 CCH TCM
1031 |
| Swimming pool, for treatment of severe osteoarthritis |
Yes |
Rev Rul 83-33, 1983-1 CB 70 |
| Tattoo |
No |
Rev Rul 82-111, 1982-1 CB 48 |
| Taxicab fare to obtain medical care |
|
|
| Teacher, specially trained to deal with severe learning disabilities for
child with severe learning disability due to neurological disorder |
Yes |
Rev Rul 78-340, 1978-2 CB 124 |
| Telephone (and repairs), designed for use of person with poor hearing |
Yes |
Rev Rul 71-48, 1971-1 CB 99, amplified by Rev Rul 73-53, 1973-1 CB 139 |
| Television, closed-caption decoder for deaf person to display audio portion
of program as subtitles on screen |
Yes |
Rev Rul 80-340, 1980-2 CB 81 |
Television in terminally-ill child's bedroom where doctors
confined child to bedroom and barred any contact with others |
Yes |
IRS Letter Ruling 7907019 |
Therapy spa in home,
where doctors advised that spa would help relieve severe multiple joint arthritis pain |
Yes |
Keen, Sidney, TC Memo 1981-313 |
Throat specialist's
treatment of a professional singer |
Yes |
Rev Rul 71-45, 1971-1 CB 51 |
| Toiletries (e.g., toothpaste, shaving lotion or cream) |
No |
Reg sect. 1.213-1(e)(2) |
| Train fare to obtain medical care |
Yes |
Rev Rul 55-261, 1955-1 CB 307 |
| Transplant, medical expenses of donor or prospective donor |
Yes |
Rev Rul 73-189, 1973-1 CB 139; Rev Rul 68-452, 1968-2 CB 111 |
| Transportation expense, to obtain operation away from home in a locality
(e.g., a resort area) for personal reasons only |
No |
Reg sect. 1.213-1(e)(1)(iv) |
| Transportation expense, where person changes his residence for medical purposes
relating to his own ailment or defect |
Yes |
Prem v C.I.R. (1962) TC Memo 1962-157, PH TCM para. 62157, 21 CCH TCM 873 |
| Trip to therapeutic climate to improve specific medical condition if change
in locality is medically recognized treatment |
Yes |
Est Embry v Gray, (1965, DC Ky) 143 F Supp 603, 50 AFTR 158, 56-2 USTC para.
9893; Rev Rul 55-261, 1955-1 CB 307; Rev Rul 58-110, 1958-1CB 155 |
| Trip to visit doctor, on advice of doctor to alleviate medical condition |
Yes |
Estate of Pepper v C.I.R. (1956)
TC Memo 1956-167, PH TCM
para 56167, 15 CCH TCM 883 |
Vacation, merely
beneficial to general health |
No |
Reg sect. 1.213-1(e)(1)(ii) |
| Vacuum cleaner, for person allergic to household dust |
No |
Rev Rul 76-80, 1976-1 CB 71 |
| Vasectomy, if legal |
Yes |
Rev Rul 73-201, 1973-1 CB 140 |
| Visual alert system, for deaf person |
Yes |
IRS Letter Ruling 8250040 |
| Vitamins, not prescribed by doctor |
No |
Lingham v C.I.R. (1977) TC 36 CCH TCM 649 |
| Vitamins, prescribed by doctor for treatment of disease |
Yes |
Neil v C.I.R. (1982) TC Memo 1982-562, PH TCM para. 82562, 44 CCH TCM 1237,
Affirmed by (1984, CA9) 730 F2d 768; Hammons v Commissioner (1953) PH TCM P 53368, 12 CCH TCM 1318 |
Weight loss program,
prescribed by doctors for treatment of hypertension, obesity, and hearing problems
directly related to excessive weight |
Yes |
IRS Letter Ruling 8004111 |
| Weight loss program, recommended by doctor to improve general health but
not for curing any specific ailment |
No |
Rev Rul 79-151, 1979-1 CB 116 |
| Wheel chair |
Yes |
Reg sect. 1.213-1(e)(1)(iii) |
| Wig, not prescribed by doctor |
No |
Rev Rul 55-261, 1955-1 CB 307 |
| Wig, prescribed by doctor for person (who lost hair as result of disease)
to avoid mental upset |
Yes |
Rev Rul 62-189, 1962-2 CB 88 |
Window in terminally-ill
child's bedroom wall to see family, where doctors confined child to bedroom and barred any contact with others |
No |
IRS Letter Ruling 7907019 |
| X-ray treatments |
Yes |
Reg sect. 1.213-1(e)(1)(ii) |
| X-rays |
Yes |
Reg sect. 1.213-1(e)(1)(ii) |
