One exception to deducting medical expenses for changing one;s appearance is that taxpayers have been allowed a deduction for a sex change operation.
The taxpayer in the O’Donnabhain case was diagnosed with a gender-identity disorder because he felt he was a woman trapped in a male body. The taxpayer tried to deduct $22,000 in out of pocket medical expenses for various surgeries, including hormone therapy, breast augmentation, and sexual reassignment surgeries.
The Tax Court ruled that the taxpayer was able to deduct $14,500 as a qualified medical tax deduction because they felt the surgeries and hormone therapy promoted the proper function of the body or prevented or treated an illness or disease.
However, the Tax Court disallowed the cost of the breast augmentation surgery because they felt that it was strictly for improving the taxpayer’s appearance.
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