are dental implants deductible as medical expenses
Just because you incur expenses for business reasons doesn't mean that they automatically qualify as deductible. The Internal Revenue Code stipulates that these outlays must be ordinary and necessary in relation to your business. The operative word is business. Generally, what you spend to improve your appearance, general health or sense of well-being, are nondeductible personal expenses. How Much of the Expenses Can You Deduct? You can deduct on Schedule A (Form 1040) only the amount of your medical and dental ex-penses that is more than 7.5% of your AGI (Form 1040, line 38).In this chapter, the term “7.5% limit” is used to refer to 7.5% of your AGI. The phrase “sub-ject to the 7.5% limit” is also used. For purposes of the medical and dental expenses deduction, a child of divorced or separated pa-rents can be treated as a dependent of both pa-rents. Each parent can include the medical ex-penses he or she pays for the child, even if the other parent claims the child's dependency ex-emption, if:1. 1 It should be noted however, that it will take longer to process a claim and make a refund where you submit a paper claim. 2  if you use a Form 11 (PDF, 806KB) to make a tax return and claim reliefs and credits, by entering the amount of the health expenses claim at Panel I on the Form 11. Take the case of Cynthia Hess, known as Chesty Love in her show biz endeavors as an exotic dancer. The Hoosier hoofer persuaded the U.S. Tax Court to uphold a deduction for surgical implants to enlarge her breasts. Cynthia, aka as Tonda Marie, launched her topless career on the night club circuit. She was able to get gigs. Medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of dis-ease, and the costs for treatments affecting any part or function of the body. These expenses in-clude payments for legal medical services ren-dered by physicians, surgeons, dentists, and other medical practitioners. Each of you should include half the ex-penses. If medical expenses are paid out of the separate funds of one individual, only the indi-vidual who paid the medical expenses can in-clude them. If you live in a community property state, and are not filing a joint return, see Publi-cation 555, Community Property. Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate re-turns.If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. Mary would include the amounts she paid dur-ing the year in her separate return. Dental implants are considered a medical expenses. Your dentist would not implant them unless they were a medical/dental necessity, even if the procedure was elective. . You can include in medical expenses the amounts you pay for dental treatment. This includes fees paid to dentists for X-rays, fillings, braces, extractions, dentures, etc. But see Teeth Whitening..(is not included).... http://www.irs.gov/publications/p502/ar02.html#d0e1075. The judge compared the implants to work clothes and uniforms, which are allowable only if they satisfy a two-step test: (1) required as a condition of employment and (2) unsuitable for everyday use.
Yes