Edna had an accident while competing in a rodeo.She sustained facial injuries that required cosmetic surgery.While having the surgery done to restore her appearance,she had additional surgery done to reshape her chin,which was not injured in the accident.The surgery to restore her appearance cost $9,000 and the surgery to reshape her chin cost $6,000.How much of Edna's surgical fees will qualify as a deductible medical expense (before application of the AGI limitation)?
A)$0
B)$6,000
C)$9,000
D)$15,000
E)None of these

Question

Quizplus · Accepted Answer

Cosmetic surgery is necessary (and therefore deductible)when it ameliorates (1)a deformity arising from a congenital abnormality, (2)a personal injury,or (3)a disfiguring disease.The $9,000 cost incurred in connection with the restorative surgery (required as a result of the accident)is deductible because the surgery was necessary.Amounts paid for the unnecessary cosmetic surgery ($6,000 for reshaping the chin)are not deductible as a medical expense.

Edna Had an Accident While Competing in a Rodeo