Tax Expert Noel Spencer: Diapers Medical Deduction

Noel Spencer

Is a diaper service a deductible medical expense?
In PLR 8137085, disposable diapers were deductible for taxpayer's 4-year old daughter who had Aicardi syndrome, which left her incontinent as a result. The child was well past the age when diapers would be a normal living expenses, but the expenses were held to be deductible medical expenses. The courts have not ruled specifically on a dementia, Parkinson's or an Alzheimer's patient, seemingly because the IRS hasn't challenged the deduction. Presumably, they are simply denying a deduction for diapers of your typical infant.
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