In most cases, plastic surgery is not tax-deductible as it is considered a personal expense by the IRS. However, there are certain circumstances where plastic surgery could be deductible for models or individuals in other professions, but the requirements are strict.
Medical Necessity vs. Cosmetic Purposes
- Medical Reasons: If the plastic surgery is deemed medically necessary — for example, to correct a deformity after an injury or illness, or to improve a congenital abnormality — the cost may be deductible as a medical expense. This would apply to anyone, including models, and can be claimed on Schedule A if total medical expenses exceed 7.5% of adjusted gross income (AGI).
- Work-Related (Cosmetic Surgery): The IRS generally does not allow deductions for purely cosmetic surgery unless the surgery is necessary for a legitimate business purpose and is considered ordinary and necessary for that profession. In the case of models or actors, this could potentially apply if the surgery is clearly and directly related to maintaining or improving their appearance, which is critical to their income and career. However, the IRS tends to be skeptical of such claims and the burden of proof would be high.
Example: Exotic Dancer Case
There is a notable case where an exotic dancer was allowed to deduct the cost of breast implants as a business expense because the surgery was specifically intended to enhance her income in her profession. However, this is an exceptional case and does not automatically apply to all models or performers. The surgery had to be directly tied to her income-producing activities, and the implants were deemed a necessary part of her “work uniform.”
Conclusion:
While plastic surgery for medical reasons could be tax-deductible, cosmetic surgery for appearance alone is generally not deductible. For models, actors, or performers, the surgery might be considered a legitimate business expense in very limited cases, but it requires a strong connection between the surgery and income generation, with thorough documentation. It is always advisable to consult with a tax professional before claiming such deductions.