Tax Q&A;: Plastic Surgery

This column marks the first installment of a daily series of tax questions from readers answered by local members of the California Society of Certified Public Accountants. Questions and answers will be posted on The Times’ Web site, https://www.latimes.com/taxes, as they appear.

Q Can I deduct the cost of my cosmetic surgery as a medical expense? How about if I take out a loan to pay for the surgery? Would the interest tax-deductible?

*

A Cosmetic surgery will qualify for a medical expense deduction if it is necessary to ameliorate a deformity arising from a congenital abnormality, personal injury or disfiguring disease. If the surgery is to treat a psychological illness, then it should qualify.

You can’t deduct unnecessary cosmetic surgery, which is any procedure directed at improving the patient’s appearance that does not meaningfully promote the proper function of the body or prevent or treat illness or disease.

If your surgery qualifies, you face other hurdles. You can only deduct medical expenses that exceed 7.5% of your adjusted gross income. You must itemize your deductions to claim medical expenses--you can’t claim the standard deduction.

You can’t deduct interest on a loan taken for plastic surgery or any medical expense, regardless of whether the procedure itself qualifies as a medical expense.

--John Stoller, CPA

Encino

*

To submit a tax question, send it by e-mail to taxes@latimes.com; by fax to Tax Q&A; at (213) 237-7837; or by mail to Tax Q&A;, Business Section, Los Angeles Times, Times Mirror Square, Los Angeles, CA 90053. Your name will not be published, but you must tell us how to reach you in case we need to clarify your question.