Generally, cosmetic surgery is not a deductible medical expense. Cosmetic surgery is defined as any procedure, which is directed at improving the patient's appearance and does not meaningfully promote the proper function of the body or prevent or treat illness or disease.

However, cosmetic surgery or other similar procedures can be taken into account as a medical expense, if the surgery or procedure is necessary to ameliorate a deformity arising from or directly-related to a:

(1) Congenital abnormality,
(2) Personal injury resulting from an accident or trauma, or
(3) Disfiguring disease.