Discussion:"Beauty" treatments deductible as medical expense?
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Discussion Forum Index --> Tax Questions --> "Beauty" treatments deductible as medical expense?
| 27 November 2005 | |
| My elderly mother is legally incapacitated and resides in an assisted living facility. I am her legal guardian and I prepare her income taxes.
The monthly bill from the assisted living facility includes periodic haircuts, hair color, manicures, and pedicures performed at the facility. (Unlike meal costs, these costs are broken out separately as "hair care" and "nail care".) I cannot determine from Pub 502 whether these treatments are considered "qualified long-term care services" and thus deductible as medical expenses on Form 1040 Schedule A. Are these treatments considered "maintenance and personal care services" and thus deductible? | |
| 30 November 2005 | |
| My opinion ,after reading Pub 502:
If the principal reason for being there is to get medical care. That is okey. You can get a deduction for that: The word used is "Bathing and Grooming" Orlando | |
| 4 December 2005 | |
| These items are in no way medical care. The would not qualify as ordinary and necessary to her care. These are luxuries in addition to ordinary bathing and grooming. I would not advise taking this deduction.
Anuenue | |
Hubert Altman (talk|edits) said: | 5 December 2005 |
| I agree with orlando she is in a medical care unit.i would take the deduction. | |
| 5 December 2005 | |
| This expense is deductable. It is nessesary for her well being and without it her nails could get infected and her scalp could develope sores Yes! Take the deduction under "Bathing and GRooming" perms do not count under this care. | |
| 7 December 2005 | |
| I think I should have been more specific. Ordinary bathing and grooming for health purposes does include showers or baths, hair shampooing, nail trimming and any other treatment to maintain her health. It does not include luxuries of hair cutting and coloring, and perms or manicures and pedicures. These are personal preference items and are also not allowed as business expense deductions. You need to think "ordinary and necessary" to health care.
Anuenue | |
| 7 December 2005 | |
| Thanks for all the responses. I, too, should have been more specific.
In this case, perhaps "manicure" and "pedicure" sound too fancy. The pedicures are performed by a podiatrist who makes the rounds of elder care facilities. They're more hygenic than cosmetic. I think we can agree that shampoos and simple haircuts are ordinary maintenance items and can be deducted. The more dubious treatments are nail polish and hair color. These may seem purely cosmetic, but we're talking about a person with dementia and memory loss (maybe Alzheimer's, maybe not). For such a person not to recognize the face in the mirror - due to, say, seeing gray hair instead of lifelong brown hair - could be traumatic. So there's even an element of health care to hair color; it's mental health care, not physical. | |
| 15 June 2006 | |
| Podiatry should be deductible; perhaps an order from her physician to maintain her appearance to prevent confusion trauma would make that OK. | |
Janakpatel (talk|edits) said: | 21 June 2006 |
| ALl these expenses will be deducted, only if the main reason for being in the nursing home is to obtain medical care. | |
