Hot Tub or Swim Spa Tax Deductible?

According to the 502 publication of the IRS some medical costs can be deducted when filing income tax. In its opinion letter, Index No. 213.05-00, “Section 213(a) allows as a [tax] deduction the expenses paid during the taxable year for medical care of the taxpayer, spouse, or dependent.” Under § 213(d)(1)(A), an expense is for ‘medical care’ if its primary purpose is the diagnosis, cure, mitigation, treatment, or prevention of disease.

If a medical professional has diagnosed a medical condition that can be cured or relieved with hydrotherapy or swimming, a consumer may be able to claim a hot tub purchase as a tax deduction. Because a hot tub or spa is of a particularly personal nature, the consumer must establish that a hot tub is primarily for the cure, mitigation, treatment, or prevention of disease before the cost can be deducted.

Thinking of a hot tub or swim spa for health reasons? It might be a good idea to chat with your doctor and a tax professional about it!

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