J.K. Lasser's Your Income Tax 2013: For Preparing Your 2012 Tax Return

17.3 Nondeductible Medical Expenses

The most common nondeductible medical expense is the cost of over-the-counter medicines and drugs, such as aspirin and other cold remedies. A deduction for over-the-counter medicines is disallowed even if you have a doctor’s prescription (17.2). Expenses incurred to improve your general health, such as exercise programs not related to a specific condition, are not deductible (17.2 and Table 17-2).

Table 17-2 Nondeductible Medical Expenses

Antiseptic diaper serviceAthletic club expensesBabysitting fees to enable you to make doctor’s visitsBoarding school fees paid for healthy child while parent is recuperating from illnessBottled water bought to avoid drinking fluoridated city waterCost of divorce recommended by a psychiatristCost of hotel room suggested for sex therapyCost of moving away from airport noise by person suffering a nervous breakdownCost of trips prescribed by a doctor for a “change of environment” to boost an ailing person’s moraleDance lessons advised by a doctor as general physical and mental therapyDivorced spouse’s medical billsDomestic help; but see 17.12 if nursing duties are performed.Ear piercingFuneral, cremation, burial, cemetery plot, monument, or mausoleumHealth programs offered by resort hotels, health clubs, and gymsIllegal operations and drugsMarijuana, even if prescribed by a physician in a state permitting the prescription

Marriage counseling feesMassages recommended by physician for general stress reduction