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Tax write off SRS
evelxxs wrote in gender_variance
Gender reassingnment surgery and hormone therapy were deductible medical expenses
R.G. O'Donnabhain, 134 TC --, No. 4, Dec. 58,122

the tax-court held that an individuals gender disorder was a disease within the meaning of the code sec 213(d)(1)(a)and(9)(b) and, therefor, the cost of the taxpayer's hormone therapy and sex reassignment surgery were deductible medical expenses under code sec. 213(a).

However cosmetic surgery is not deductible under code sec 213(d)(9)(b). the taxpayer (genetic male) was diagnosed with GID by a licensed psychotherapist and underwent treatment to change her appearance from male to female.
the seriousness of the condition and severity of the taxpayers impairment of GID as a mental disorder and treatment being sex reassignment surgery within the meaning of code sec 213(d)(1)(a) and (9)(b) and therefore not cosmetic surgery and medically necessary.


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