Eyeglass repair as medical deduction?

I would claim prescription glasses, even sunglasses, and their repair, as allowed medical deductions.

Yes, Yes, and BUT!

They are both medical deductions and if you have a health care spending account, it should reimburse you for both. BUT if you do no have a health care spending account, your medical expenses need to exceed 7.5% of AGI before they are actually deductible.

Dick

So I checked the IRS publication 502 - quote: " Eyeglasses You can include in medical expenses amounts you pay for eyeglasses and contact lenses needed for medical reasons. You can also include fees paid for eye examinations. "

It does NOT mention repairs UNLIKE the mentioning of repairs for telephone for hearing impaired people.

It specifically mentions you can NOT include car repairs when claiming deduction for auto use of medical expenses.

So my naive question is why do both of you feel the repairs of eyeglasses is allowed when not specifically cited and in fact, in counter to what is in the section concerning auto deductions and telephone use of hearing impaired people?

------------------------------------------------ Regards -

- Andrew

If you can deduct the cost of getting glasses, it only makes sense that you can deduct the cost of keeping them usable.

You don't normally write off the entire car for medical expenses, but mileage. And mileage estimates all the costs of maintaining the car, including repairs. So it's already in there.

Publication 502 says you can deduct the cost of crutches, too. Do you really think you wouldn't be able to deduct the cost to repair them? That would be ridiculous.

In fact, the publication doesn't refer to repairing anything other than cars (not deductible) and telephones (deductible). It doesn't say the cost of repairing glasses is not deductible, either, so why assume it is?

Stu

Here's my logic. His eyeglasses broke. If he bought new ones for $300 then he can claim the full $300. If he repairs the existing glasses, it's like getting a new pair for $50. So I think that repairs for hearing aids, oxygen tanks, etc should be allowed.

Yeah, the car is quite unrelated.

I searched publication 502 for the word "repair" but didn't find anything to allow or disallow the repair of eyeglasses.

Andrew wrote: [...]

[...]

Since you want to get picky, the pub doesn't specify purchase *or* repair, it just says "amounts you pay for eyeglasses" -- how does a repair not meet that definition? Further, you didn't read the part about telephones carefully, only the repair of TTY or TDD devices is included, not the basic phone unit itself.

Eyeglasses, crutches, hearing aids, TTY and TDD telephone devices, wheelchairs and the like are specifically and exclusively used for medical purposes. The pub does say, for example, that the cost of

*maintaining* a wheelchair is a valid medical expense. If you broke a crutch and had it repaired, no one would question that as a medical expense either.

Automobiles get exceptional tax treatment in many areas, I wouldn't use them as your base case for anything.

-Mark Bole

Andrew, please remember that IRS publications are NOT TAX AUTHORITY. They do not go through an administrative law review process (as regulations do). They are merely the IRS's interpretation of the law, written for use by taxpayers. As a result there is an attempt to keep them relatively simple, and there is no way they can address every possible scenario or nuance in application of the law. They are often oversimplified. A wise tax practitioner never relies solely on an IRS publication; only the law, the regulations, official IRS rulings, and precedential court decisions are citable to support a tax position. And courts can overturn regulations, IRS rulings, and lower court decisions if they do not comport with the statutes.

In this particular case, Treas. Reg. § 1.213-1(e)(1)(iii) provides that a capital expenditure, such as the purchase of eyeglasses, that is related only to the medical care of the individual and does not increase the value of property, is a deductible medical expense. In addition, expenditures for the operation or maintenance of the capital asset also qualify provided that the medical reason for the capital expenditure still exists. So eyeglass repair is specifically defined as a medical expense by the regulation, as long as the individual still needs the glasses to correct a medical condition.

Katie in San Diego

All interesting; as I said, it was a naive question. I thank all. I thinkt it makes sense to include repairs, but the tax law often does not make sense. In fact, a class I took on it once specifically said to not try to apply logic to the tax rules. I wanted to hear opinions on how people read into this that repairs are covered.

(One point to MarkBole about not reading it carefully; I did specifically say "...for hearing impaired people." - that's the point about TTY and TDD devices I was including. I think perhaps you didn't pick up on that point.)

[...]

I don't think it is an "all or nothing" situation, there actually is some logic in the tax laws, but it often gets tossed aside in various quirky corners of the system, maybe just because some Congressperson's brother-in-law needed a favor... ;-)

Sorry. I actually drafted two replies, posted the wrong one, and after reading Katie's excellent response, wished I hadn't wasted my time posting at all, since she nailed it.

-Mark Bole

Tax Rules issued by the IRS are often logical. But when logic and tax laws coincide, it is fair to presume that Congress was asleep at the switch.

Better said: "there sometimes appears to be logic in the tax laws,".

For brother-in-law, you may substitute constitutent, friend, campaign donor, business partner, mistress, etc.

Alas I too wait to read Katie's response especially on State tax issues.

Dick