As you might have guessed the answer is mostly no. The most interesting case, which ended up in the courts, is the case of Hess v Commissioner. The case, commonly known as “Chesty Love,” involved an exotic dancer who underwent breast augmentation, increasing her bust size to a 56N. Her lawyer successfully argued that the augmentation was solely to benefit her career and the the breasts were essentially stage props and therefor deductible!
Assuming you don’t want size 56N breasts, keep the following definition in mind when considering the tax breaks for cosmetic procedures. According to February issue of Plastic Surgery Practice, for a procedure to be deductible it must be done to “ameliorate a deformity arising from or directly related to i) a congential abnormality ii) a personal injury, or iii) a disfiguring disease.”
For more information on the procedures we offer at the Laser Center of Maryland call us for a free consultation at 410-544-4600