The Internal Revenue Service
has issued a ruling to clarify tax issues surrounding vision correction
surgery. In short, the IRS ruling allows individuals to deduct the expense
of vision correction surgery because it is a procedure that "meaningfully
promotes the proper function of the body."
If you itemize deductions on your tax return
you can claim the expense of vision correction surgery so long as the sum of
your medical expenses exceeds 7.5% of your Adjusted Gross Income (AGI).
IRS Ruling - Rev. Rul. 2003-57
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