how much plastic surgery etc. can you realistically write off?
or rather: how much do I have to claim in income to deduct about $12,000 worth of procedures? specifically BBL and laser procedures.
I am ball parking at least $100,000 to $150,000. My accountant seems a little generous with deductions.
Re: how much plastic surgery etc. can you realistically write off?
There's a 1994 tax court ruling, Hess v. Commissioner where the tax court ruled that breast implants are not normally an ordinary and necessary business expense unless:
(1) they are a condition of employment, and
(2) they are unsuitable for everyday use.
In the Hess case, the court approved deduction for size 56FF implants that weighed roughly 10 pounds. The tax court analyzed breast implants much the way they do clothing expenditures which, as a general rule, are not deductible as a business expense even when specific types of clothing are a necessary condition of the business or employment. Mella v. Commissioner, T.C. Memo. 1986-594. However, there is a recognized exception to this rule when: (1) The clothing is required and essential in the taxpayer's business or employment; (2) the clothing is not suitable for general or personal wear; and (3) is not so worn. Yeomans v. Commissioner, 30 T.C. 757, 767 (1958 ).
Therefore, when clothing is useful only in a business environment, a deduction is allowable. See, e.g., Harsaghy v. Commissioner, 2 T.C. 484 (1943) (custom and usage forbade off duty wearing of nurse's uniform); Meier v. Commissioner, 2 T.C. 458 (1943), (unsanitary conditions made nurse's uniform unsuitable for general wear); Benson v. Commissioner, 2 T.C. 12 (1943), [*11] affd. 146 F.2d 191 (9th Cir. 1944) (uniform of officer in California Highway Patrol). Of special significance to this case is the fact that costumes worn by theatrical performers are deductible. Denny v. Commissioner, 33 B.T.A. 738, 745 (1935); see Hynes v. Commissioner, 74 T.C. 1266, 1290 (1980).
My view is that any implants less than sufficient to bring you to a FF bra size will be disallowed by the service. Other plastic surgery is even more problematic. I can't imagine what procedure other than massive breast implants would be unsuitable for everyday use.
HTH
Z
P.S. the Denny and Hynes cases are of particular importance for costume deductions. Those cases are why I always suggest you get your stripper wear from a "costume shop." Or, at least get a receipt that says "costume" on it. It is also important to put the right NAICS code (Independent entertainers) on your Schedule C so the service actually thinks you are in a profession that uses costumes.
Re: how much plastic surgery etc. can you realistically write off?
Quote:
Originally Posted by
Zofia
There's a 1994 tax court ruling, Hess v. Commissioner where the tax court ruled that breast implants are not normally an ordinary and necessary business expense unless:
(1) they are a condition of employment, and
(2) they are unsuitable for everyday use.
In the Hess case, the court approved deduction for size 56FF implants that weighed roughly 10 pounds. The tax court analyzed breast implants much the way they do clothing expenditures which, as a general rule, are not deductible as a business expense even when specific types of clothing are a necessary condition of the business or employment. Mella v. Commissioner, T.C. Memo. 1986-594. However, there is a recognized exception to this rule when: (1) The clothing is required and essential in the taxpayer's business or employment; (2) the clothing is not suitable for general or personal wear; and (3) is not so worn. Yeomans v. Commissioner, 30 T.C. 757, 767 (1958 ).
Therefore, when clothing is useful only in a business environment, a deduction is allowable. See, e.g., Harsaghy v. Commissioner, 2 T.C. 484 (1943) (custom and usage forbade off duty wearing of nurse's uniform); Meier v. Commissioner, 2 T.C. 458 (1943), (unsanitary conditions made nurse's uniform unsuitable for general wear); Benson v. Commissioner, 2 T.C. 12 (1943), [*11] affd. 146 F.2d 191 (9th Cir. 1944) (uniform of officer in California Highway Patrol). Of special significance to this case is the fact that costumes worn by theatrical performers are deductible. Denny v. Commissioner, 33 B.T.A. 738, 745 (1935); see Hynes v. Commissioner, 74 T.C. 1266, 1290 (1980).
My view is that any implants less than sufficient to bring you to a FF bra size will be disallowed by the service. Other plastic surgery is even more problematic. I can't imagine what procedure other than massive breast implants would be unsuitable for everyday use.
HTH
Z
P.S. the Denny and Hynes cases are of particular importance for costume deductions. Those cases are why I always suggest you get your stripper wear from a "costume shop." Or, at least get a receipt that says "costume" on it. It is also important to put the right NAICS code (Independent entertainers) on your Schedule C so the service actually thinks you are in a profession that uses costumes.
wow, thank you!! I actually asked my accountant and he said 'sure'. I have over $12,000 of procedures done this year already that I was definitely hoping to deduct.. btw he deducted my gym membership, personal trainer, makeup and hair extensions the past 2 years.
Re: how much plastic surgery etc. can you realistically write off?
Quote:
Originally Posted by
crystalize
wow, thank you!! I actually asked my accountant and he said 'sure'. I have over $12,000 of procedures done this year already that I was definitely hoping to deduct.. btw he deducted my gym membership, personal trainer, makeup and hair extensions the past 2 years.
Sounds like he is deducting far too many things he shouldn't be. KatyBoleyn on this board is very knowledgeable with taxes and deductions, check out her posts she gives lots of help and good info frequently ! :)
Re: how much plastic surgery etc. can you realistically write off?
Quote:
Originally Posted by
crystalize
wow, thank you!! I actually asked my accountant and he said 'sure'. I have over $12,000 of procedures done this year already that I was definitely hoping to deduct.. btw he deducted my gym membership, personal trainer, makeup and hair extensions the past 2 years.
I could make an argument for makeup and hair extensions. The deductible amount really hinges on the gross you are claiming. But, for a small amount, I think an argument can be made. For $12,000 for a BA, it better be massive, FF cup size upgrade. Then sure, Hess will help. Otherwise, I don't like the BA deduction and worse, neither will the service.
HTH
Z
Re: how much plastic surgery etc. can you realistically write off?
it's $12,000 total for several different procedures. BBL and laser treatments mainly.. i don't know if that makes a difference. and I'm planning (fingers crossed) on claiming income over $300,000 this year.
Re: how much plastic surgery etc. can you realistically write off?
Depends on the procedures. But, $12,000 in ordinary and necessary business expenses is not in and of itself out of line given $300,000 in income. The BA is still not going to work unless it's for FF cups.
HTH
Z
Re: how much plastic surgery etc. can you realistically write off?
I spent $8,000 on my breast augmentation and my accountant told me I couldn't write it off as a business expense. Zofia nailed it - Hess' stage name was "Chesty Love" (she discussed her lawsuit on Jerry Springer and you can find the clip on YouTube). She was challenged with her attempt to write off her breast implants which directly increased her income, but caused detriment in her personal life because they were so extreme. If your breast implants are so massive you couldn't possibly use them to enhance your personal life, they can be considered "stage props".
Re: how much plastic surgery etc. can you realistically write off?
Quote:
Originally Posted by
crystalize
wow, thank you!! I actually asked my accountant and he said 'sure'. I have over $12,000 of procedures done this year already that I was definitely hoping to deduct.. btw he deducted my gym membership, personal trainer, makeup and hair extensions the past 2 years.
Can I have your accountant contact info, I need one :-)
Re: how much plastic surgery etc. can you realistically write off?
I really don’t want to fight the irs or call attention to myself. If you are on your A game maybe is worth it.
Re: how much plastic surgery etc. can you realistically write off?
This question got me wondering if Body Mod celebrities and YouTube celebrities try to write off Plastic Surgery. Hmmm....