Deducting the cost of laser eye surgery.

Journal of Accountancy, December, 2004 by Dancer, W. Terry

Many American taxpayers undergo clinical procedures to correct vision problems. The most common in today's medical environment is laser eye surgery, commonly called Lasik.

Taxpayers cannot deduct the cost of cosmetic surgery unless the procedure is necessary to correct a deformity from a congenital abnormality, personal injury or disease--and the question of whether Lasik is a cosmetic procedure is open for discussion. IRC section 213 (d) (1) (a) defines medical care expenses as amounts paid for the "diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body." Clearly, laser eye surgery affects a structure or a function of the body and its purpose is to correct a physical defect....