Expenses incurred for purely cosmetic procedures are not qualify for medical expense tax credit after March 4, 2010. This generally includes surgical and non-surgical procedures purely aimed at enhancing one’s appearance.
Examples of non-eligible expenses include:
- hair replacement procedures;
- botulinum injections;
- teeth whitening.
However, an expense, including those listed above, may qualify as a medical expense if it is necessary for medical or reconstructive purposes, such as
- surgery to address a deformity related to a congenital abnormality,
- a personal injury resulting from an accident or trauma, or
- a disfiguring disease.