For cosmetic deformities and disfigurements arising

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Unformatted text preview: etic deformities, and disfigurements arising from trauma or disease disease x Trips to improve general health x Nonprescribed OTC medicines/drugs 5 Prevention of Disease versus Prevention Maintenance of General Health Maintenance x No deduction for expenses for maintenance of No general health general x x x x EXAMPLES Move to warmer climate to improve health Weight loss clinics* Health club dues Vitamins x Deductions are available for vaccinations x No deduction for toothpaste and toothbrushes *deductible for physician diagnosis of obesity or hypertension *deductible 6 Affecting Any Structure or Function Affecting of the Body of Deductions are available for: x prosthesis x dental braces, false teeth x eye glasses x hearing aids DEDUCTIBLE x wheelchairs EXAMPLE x special equipment The cost of operating an air purchased primarily for conditioning system for prevention or alleviation someone with allergies, if of a physical or mental recommended by a illness, including physician operational costs 7 Capital Costs Incurred for Medical Capital Reasons Reasons x Permanent improvements in TP’s residence or office Permanent are deductible as a medical expense if recommended or prescribed by a physician for medical reasons or Deduction is limited to excess of cost over rise in FMV Deduction of the home or building of EXAMPLE A physician recommends daily swimming for a disabled individual. A lap pool co...
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This note was uploaded on 06/06/2011 for the course ACE 346 taught by Professor Peter during the Spring '11 term at University of Illinois, Urbana Champaign.

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