Generally, you cannot include in medical expenses the amount you pay for unnecessary cosmetic surgery. This includes any procedure that is directed at improving the patient's appearance and does not meaningfully promote the proper function of the body or prevent or treat illness or disease. You generally cannot 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.
An individual undergoes surgery that removes a breast as part of treatment for cancer. She pays a surgeon to reconstruct the breast. The surgery to reconstruct the breast corrects a deformity directly related to the disease. The cost of the surgery is includible in her medical expenses.
I think it all comes down to perception and everyone is going to view it in their own way. I was obese from my own doings. I lost a lot of weight and ended up with some loose and excess skin. I didn't have a disfiguring disease. All of my body parts functioned without plastic surgery. See, it's all in how you view it. I spent a ton of money on plastics but I'm not claiming it on my taxes. For me it was to make me look better. For someone else it could be totally different. I'm not taking on the IRS.