Question

According to Revenue Ruling 81-88 1981-1 C.B. 585,

Is the expense of having one’s ears pierced by a licensed physician a deductible medical expense?

Answer 1

No, the expense of having one’s ears pierced by a licensed physician is not a deductible medical expense. The applicable internal revenue code section for this judgment is section 213. According to section 213 of Internal Revenue Code, includes the medical expenses incurred for the medical care of taxpayer, spouse, or dependent and only the medical expenses that are not compensated by the insurance company. For the purpose of deduction, the medical expense should be incurred for diagnosis, cure, treatment or prevention of diseases that affect the structure or function of the body. Any expense incurred for the improvement of appearance or meaningless promotion of body functioning or prevention of illness are not allowed for deduction and ears piercing is one of them.