10 Weird Tax Breaks You Won’t Believe the IRS Allows

Cosmetic procedures

The IRS will allow you to include cosmetic surgery in your medical expenses if it is necessary to improve a deformity from (or directly related to) a congenital abnormality, an injury from an accident or trauma, or a disfiguring disease. “There was a case where an exotic dancer, known as Chesty Love, tried to depreciate her breast implants on her taxes,” Greene-Lewis says. “The IRS initially blocked the depreciation deduction, but the U.S. court ruled that the breast implants can be claimed as a business deduction.”

Elevators

If you have mobility problems and can’t leave your multistory house, an elevator is a reasonable solution — and a deductible one, says Melanie Lauridsen, vice president of tax policy and advocacy at the American Institute of CPAs. Two hitches: First, this is a medical deduction. That means you can only use the amount of total qualifying medical expenses that are above 7.5 percent of your adjusted gross income (AGI). Second, if the elevator increases the value of your property, you must subtract that amount from the amount you deduct. The same rule holds true for swimming pools (more below).

Ransoms

Ransomware is a malicious computer program that encrypts important business information. The hackers demand payment for a key that will unlock the digital data. It’s a big business: In 2024, healthcare technology company Change Healthcare was forced to shut down its entire network due to a ransomware attack, and the company paid the hackers $22 million to prevent the release of stolen data. Most ransomware attacks are aimed at small businesses, however. You can deduct the cost of a ransomware attack as a business expense, provided you can prove the attack occurred.

Swimming pools

Yes, fun is good for you, but you can’t deduct the costs associated with a swimming pool because swimming makes you happy. The IRS did allow a deduction for installing a swimming pool at the home of an arthritis sufferer whose doctor prescribed regular swimming for him, according to eFile. 

Tutors

If your child has a learning disability, such as dyslexia, and you hire a tutor to help, you can claim the cost of that tutor as a medical deduction. “It really has to be like a specialized teacher,” Lauridsen says. “It can’t just be a reading teacher like that you find in a regular public school.” Because this is a medical deduction, it would be subject to the 7.5 percent AGI limitation.

Wedding stuff

What to do with the leftover food from the reception? What about that wedding dress you’ll never wear again? Donate them to charity and take a charitable deduction. To claim the donations, you’ll need to itemize deductions on your tax return using Schedule A.

Whaling boat repairs

If you happen to own a whaling boat, you can deduct $10,000 a year for repairs. Don’t run out and buy one. The U.S. government bans whaling, but certain Native American tribes are allowed to do so.

Remember that it’s not worthwhile to itemize your deductions unless you have more itemized deductions than the standard deduction, which is $14,600 for single filers and $29,200 for married couples filing jointly for the 2024 tax year. Heads of households get a $21,900 standard deduction. For those 65 and older or blind and who are filing jointly, the standard deduction increases by $1,550 ($1,950 for single filers and heads of households).

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