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Wait... So, Clarinet Lessons are Tax Deductible?

  • layamonique1
  • Jul 20, 2018
  • 2 min read

Updated: Dec 19, 2018


Believe or not, yes! In 1962, a taxpayer won in court after claiming a tax deduction for the cost of their child's clarinet and the clarinet lessons, per recommendation by the orthodontist.


According to Rev. Rul. 62-210, the child had a misalignment in his mouth causing an overbite that the orthodontist directed could be fixed with clarinet lessons. The lessons were proposed as being restorative to the child's condition, providing he played and practiced to the degree necessary for the conditioned to be beneficial.


Key factors allowing the expense to be deductible:

  1. It was a recommendation by a qualified specialist and included a cure/ treatment for the medical condition.

  2. The child specifically started playing the clarinet for treatment of his condition.

  3. The purpose was not for general health but to alleviate a physical disability.




Let's take a look at some other uncommon medical expenses on the list:

  • Artificial Teeth

  • Ambulance

  • Birth Control Pills (when prescribed by your doctor)

  • Fertility Enhancement (such as in vitro)

  • Service Animal (cost of food, vet, grooming)

  • Weight Loss Program (prescribed by your doctor as treatment for disease)

  • Wigs (used for mental health of a patient who has lost their hair from disease)


How about a look at some non-deductible medical expenses:

  • Controlled substances, even if they are legalized (sorry, marijuana is still a no)

  • Funeral Expenses

  • Health Club Dues

  • Maternity Clothes

  • Non-prescription Drugs & Medicines

  • Nutritional Supplements

  • Teeth Whitening


Publication 502 is a helpful guide that outlines the necessary preliminaries to deducting medical expenses. The main points being - what a medical expense is, what expenses can be included, when the expenses can be included, how to calculate the expenses, who expenses can be claimed for, where to report the expenses, as well as some deductions you absolutely cannot claim.



 
 
 

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