That is, if they can’t get someone else to pay for them?
In general- no. But a stripper who had ber boobs make HUGE was able to deduct it.
Probably not. Generally, business expenses that have dual uses — business and personal — are not deductible. For example, if your job as a nurse requires you to wear a uniform, that would be deductible because you wear that uniform only at work. But if you’re a businesswoman who works in an office, the cost of your nice business clothes are not deductible because you could also wear them off work for your personal use.
The plastic surgery would be a general improvement to your life 24/7, and the benefits the person enjoys would not be limited to your work.
Walloon addressed trying to write these off as business expenses.
If they tried to write them off as medical expenses, they would first have to get a doctor to say that they were “medically necessary”. And that’s hard to justify for plastic surgery that isn’t connected to repair of a disfiguring injury.
And even then the IRS could disallow this, based on their own rules. They are quite used to dealing with taxpayers who get a friendly doctor to ‘prescribe’ an in-ground swimming pool to improve their arthiritic legs, etc.
And doctors don’t like to get in the middle of fights like this. Besides the possibility of discipline from the medical society, there is the IRS to contend with. They say they don’t try to get even with doctors who do this by auditing their taxes, but …
DrDeth is correct. There was actually litigation on the issue. The ruling, IIRC, turned on (ha!) the fact that the implants were so huge that it HAD to be for business reasons.
I guess that’s what happens when you try to type with one hand. 