TAX-DEDUCTIBLE
LIPOSUCTION?
Ó PJWMDPA
Many patients come from across
America and from outside of the country for liposuction performed in Fort
Lauderdale, FL, by the author. Patients coming from Europe, Africa, and Asia
should directly read the Web site subsection entitled
Visiting South Florida. U.S. patients may
wish to read the rest of this Web site subsection and later consult with
their tax accountant in order to determine the possible tax benefit of a
trip to South Florida for medical reasons.
Purely cosmetic
surgery is no longer tax deductible in the
U.S. Not all liposuction is purely cosmetic. Not all patients who are
having liposuction have to be grossly obese to qualify as ``non-cosmetic''
patients. There are certain patients who are having liposuction for
excess fat
who do have other diseases of the skin brought about by the excess fatty
condition. These associated or resultant conditions can often be remedied
by liposuction. This alteration of associated conditions can usually
be photographically documented as well as documented in the chart in
order to support a possible tax deduction. If the patient desires, proportionality
can be considered in some of these cases. If the associated disease
is minor compared with the overall cosmetic benefit of the liposuction,
then the anticipated deduction should be reduced. If the associated
disease is prominent, then the deduction sought should be at an appropriately
high level.
Depending upon how an
out-of-state patient would structure a trip to South Florida for medical
reasons, a certain amount of tax deductibility may apply. The medical-expense
deduction includes amounts of money paid for transportation costs and
a portion for lodging deductions. The lodging deduction may also
be claimed for a person who must accompany (to possibly help) the patient
seeking medical care. See the U.S. Internal Revenue Code (IRS Code)
Section #213 (d)(2).
Depending upon the location
of the liposuction entrance
wounds, the author will place tiny stitches
that are thinner than a hair. For most patients requiring surgery, these
stitches must be removed in a week. This is a medical necessity. A doctor
back at home can perform stitch removal; however, it is optimal to have
the author remove the stitches, assess the wound, and make recommendations
one week after surgery. This logic justifies having the patient(s) visit
South Florida for an entire week if the patient(s) so desires. The deduction
may then apply to the entire week, as regards transportation and lodging,
since the week’s stay would be necessary for optimal medical care.
Each patient’s tax situation is different. This webpage is not
intended to give tax advice but only to suggest seeking advice from
a CPA. Again, patients are advised to seek advice from their CPA (certified
public accountant) regarding the previously discussed matters.
