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IRS Issues Ruling Clarifying Deduction Rules for Surgical Procedures Including Breast Reconstruction
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
May 16, 2003
Excerpt from IRS press release: 'The law does not allow a deduction for cosmetic surgery or similar procedures, unless needed to correct a deformity related to an injury, disease, or congenital abnormality, to meaningfully promote the proper function of the body, or to prevent or treat illness or disease. Thus, breast reconstruction after a mastectomy or vision correction by laser surgery would be deductible expenses.

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