Hot Tub or Swim Spa Tax Deductible?

by Apr 4, 2010

swim spa family at home

WASHINGTON, DC – 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!