PS May be Tax Deductible Legal Ruling

Here is a copy of a document I saved a while back. I have had some plastics and more to come. Hopefully, this will come in handy for some of us. Enjoy the ride! Shadow 04/23/2003 Open RNY Revision from 1984 Stomach Stapling 295/180/160? 12/10/98 Preventive bilateral mastectomy 11/23/04 Brachioplasty and breast tissue expanders 07/06/05 Brachioplasty revision and breast implants 11/01/05 Phase 1 of 3 Nipple Reconstruction Belt Lipectomy/Abdominoplasty/LBL ? Early 2006 _________________________________________ Special Ruling by Judge Overturns IRS __________________________________________ Reconstructive Surgery After Weight Loss Is Deductible In a summary opinion, the Tax Court has held that an individual was entitled to a medical expense deduction for surgeries performed to remove a loose-hanging skin mass left after a substantial weight loss. Cynthia Al-Murshidi suffered from severe obesity for a period of years prior to 1996. Without the aid of surgical intervention, she lost over 100 pounds. As a result of the weight loss, Al-Murshidi developed a mass of loose-hanging skin that spanned the width of her abdomen and spilled over onto her upper thighs. The skin mass prevented her from comfortably performing her duties as an emergency room nurse. Additionally, the mass was prone to skin breakdowns, sores, infections, pain, and irritation. Al-Murshidi underwent three surgeries to remove the skin mass. The first procedure utilized liposuction to remove 12 pounds of fat from the mass. The second procedure removed the excess skin of the mass. The final procedure was conducted to remove excess fluid that had collected between the skin and the abdominal muscles. The statements submitted by the plastic surgeon who performed the surgery described the procedures as "cosmetic" in nature. The procedures were not covered by Al-Murshidi's health insurance. Al-Murshidi paid for the surgeries and deducted the costs as medical expenses on her 1996 income tax return. The IRS determined that the expenses related to these surgical procedures were for "cosmetic surgery" of a type not considered "medical care" and, therefore, were not deductible under section 213. The IRS argued that Al-Murshidi's skin mass was not "a deformity arising from, or directly related to, a congenital abnormality, a personal injury resulting from an accident or trauma, or disfiguring disease" and, therefore, treatment for her condition does not fall within the exception for deductible cosmetic procedures. Tax Court Special Trial Judge Carleton D. Powell disagreed with the IRS. The court noted that obesity is recognized as a serious disease, and that Al-Murshidi continued to suffer from the effects of the disease in the form of the skin mass that was a deformity. The court concluded that the procedures that Al-Murshidi underwent meaningfully promoted the proper function of her body and treated her disease. Thus, despite the classification given to the procedures by the surgeon, the court held that these procedures were not "cosmetic surgery" for purposes of section 213, and that Al-Murshidi was entitled to deduct the expenses she substantiated. For the full text of the Tax Court's summary opinion in Cynthia S. Al-Murshidi v. Commissioner, T.C. Summary Opinion 2001-185 (Dec. 13, 2001), see Doc 2001-30882 (6 original pages) or 2001 TNT 241-9.

Thank you so much for sharing this. I plan to deduct my surgery cost when I do my return next year. This will be a wonderful document to have in the event the deduction is denied.

Thank you so much for sharing this info. Jackie

Thank you so much for this! I've been hoping I can deduct my PS -- I'm having a LBL in January and plan to prepay in Dec. so I can deduct with my medical bills this year. I'm going to look up the original opinion you cited too!

Thanks for the information Phyllis

Thank you so much for posting this, I'm saving a copy. Lisa

So now , how do we go about claiming this on our income taxes? What all is needed? Appreciate the help. Carol

Carolyn, I found an interesting LINK on the IRS website... http://www.irs.gov/publications/p502/ar02.html#d0e238 It does appear to be tax deductible... 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. Hugs, Carol

Thanks for sharing this on the board. We all need to collect whatever documentation/ammunition we can when dealing with these issues. Carolyn Navratil (Shadow) Alexandria, MN Open RNY/Revision 04/23/2003 from 1984 'Stomach Stapling' Preop/Current/Goal 295/180/160 11/23/04 Brachioplasty and breast tissue expanders 07/06/05 Revision left arm and breast implants 11/01/05 Phase 1 of 3 Nipple Reconstruction Early 2006? Belt Lipectomy/Abdominoplasty/LBL