Tax Research Project
RE: Deductions for medical expenses
September 22, 2011
Facts:Janice was injured in an accident and prescribed 6 months of physical therapy in a swimming pool. She does not live within an hour of the nearest public pool and wants to build a pool in her backyard. Janice lives alone and her annual Adjusted Gross Income is $50,000.
Issue: Is the cost to build and maintain a pool for Janice in part, or completely deductible as a medical expense?
IRC Sec. 213 (a) (d) (1.)
Reg §1.213-1 (e) (i) (ii) (iii)
Rev. Rul. 83-33, 1983-1 CB 70, IRC Sec(s). 213
HAINES v. COMMISSIONER, 71 TC 644, Code Sec(s) 213
Janice will be …show more content…
In the case of a qualified long-term care insurance contract (as defined in section 7702B(b) ), only eligible long-term care premiums (as defined in paragraph (10) ) shall be taken into account under subparagraph (D) .
Reg §1.213-1. Medical, dental, etc., expenses.
(1) General. (I) The term “medical care” includes the diagnosis, cure, mitigation, treatment, or prevention of disease. Expenses paid for “medical care” shall include those paid for the purpose of affecting any structure or function of the body or for transportation primarily for and essential to medical care. See subparagraph (4) of this paragraph for provisions relating to medical insurance.
(ii) Amounts paid for operations or treatments affecting any portion of the body, including obstetrical expenses and expenses of therapy or X-ray treatments, are deemed to be for the purpose of affecting any structure or function of the body