The US Internal Revenue Service (IRS) has determined that vision
correction surgery like
Lasik is a deductible medical expense.
Part I. Rulings and Decisions Under the Internal Revenue Code
of 1986
Section 213.—Medical, Dental, etc., Expenses
26 CFR 1.213–1: Medical, dental, etc., expenses.
"Medical expenses. Amounts paid by individuals for
procedures that are directed to improving appearance
and do not promote the proper function of the body are
not expenses for medical care deductible under
section 213 of the Code unless the procedure is necessary
to correct a deformity arising from a birth defect,
disfiguring disease, or injury. Therefore, breast reconstruction
surgery following a mastectomy for cancer and vision
correction surgery such as LASIK are deductible under
section 213, but teeth whitening procedures are not
deductible under section 213."
The full IRS publication is available at
Lasik Tax Deduction.
Not every taxpayer is able to deduct medical expenses, so check
with your tax preparer.
If you are ready to choose a doctor to be evaluated for conventional
or
wavefront custom Lasik,
All-Laser Lasik,
PRK,
LASEK,
Epi-Lasik,
NearVision CK,
RLE, or any
refractive surgery procedure, we highly recommend you consider
a doctor who has been evaluated and certified by the USAEyes
nonprofit organization. Locate a USAEyes Evaluated & Certified
Lasik Laser Eye Surgery Doctor.
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