Is circ tax-deductible or not?

[K703]

I was taking a look at what the IRS allows and doesn't for those itemizing deductions and wanting to include medical expenses. It was a pretty long list, but circumcision was never mentioned. Does anyone know whether or not circ (for "routine" purposes) qualifies?

[Otto]

Originally Posted by K703 

I was taking a look at what the IRS allows and doesn't for those itemizing deductions and wanting to include medical expenses. It was a pretty long list, but circumcision was never mentioned. Does anyone know whether or not circ (for "routine" purposes) qualifies?

It's FSA-reimbursable, so I'd imagine it's also generally deductible.

[rhiandmoi]

I don't see why it wouldn't be. But you have to pay for a lot of medical procedures before you reach the minimum to deduct them. 7.5% of your AGI is a ton of medical expenses. Unless they're paying out of pocket for a birth center or HB, in which case they are less likely to circ, they would probably not be able to deduct a circ. Unless they did IF treatments or had another large oop medical expense.

[Ann-Marita]

Are cosmetic procedures deductable?!  I didn't think medical procedures that are NOT medically necessary qualify for that 7.5% formula.

I mean, someone could have a face lift, breast implants, lyposuction, lip puffing injections and I don't think those things are normally deductable.  Circ (to me) would be in with those types of things - cosmetic and not medically needed under most circumstances.

[Pumpkinheadmommy]

I don't think there's been a test case or ruling on it, but it shouldn't be deductible under IRS guidelines for cosmetic surgery:

Generally, you cannot include in medical expenses the amount you pay for unnecessary cosmetic surgery. This includes any procedure that is directed at improving the patient's appearance and does not meaningfully promote the proper function of the body or prevent or treat illness or disease. You generally cannot include in medical expenses the amount you pay for procedures such as face lifts, hair transplants, hair removal (electrolysis), and liposuction.

You can include in medical expenses the amount you pay for cosmetic surgery if it is necessary to improve a deformity arising from, or directly related to, a congenital abnormality, a personal injury resulting from an accident or trauma, or a disfiguring disease.

Example.

An individual undergoes surgery that removes a breast as part of treatment for cancer. She pays a surgeon to reconstruct the breast. The surgery to reconstruct the breast corrects a deformity directly related to the disease. The cost of the surgery is includible in her medical expenses.

I would love to request a private letter ruling (PLR) from the IRS on this.  It could be worded to show that the procedure is NOT deductible, but there's still a risk that they wouldn't rule the way I think they should.  Whichever way they ruled, the IRS would be bound to follow it in the future.  I've considering requesting the PLR, but the minimum fee is $625 and that's a little steep.

Also, just being FSA reimbursable doesn't necessarily make it tax deductible.  Until the end of this year OTC medications are FSA reimbursable but not tax deductible.

[Otto]

Originally Posted by Pumpkinheadmommy 

Also, just being FSA reimbursable doesn't necessarily make it tax deductible.  Until the end of this year OTC medications are FSA reimbursable but not tax deductible.

True enough. It's surpising that there seems to be no guidance aside from what might be inferred from Kilpatrick v. Commissioner (68 T.C. 469).