Pub 17 includes "therapy" in the list of "hospital services" that are
deductible medical expenses in Table 21-1 on page 134. But what if
the physical therapy is not performed at a hospital?
If it matters, the patient was sent to the physical therapist by a
written referral from a doctor.
Is massage therapy a medical deduction?
I am speaking of massage therapy that is a referral from a doctor to
alleviate debilitating muscle strain or tightness, not elective "feel
good" massages or spas.
On page 133, Pub 17 states: "Medical expenses are [....] the costs
for treatment affecting any part or function of the body".
> Is physical therapy a medical deduction?
Yes. See IRS Publication 502.
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Phil Marti
Clarksburg, MD
Ding! Thanks.