The IRS has ruled that vision correction surgery, such as radial keratotomy and LASIK, is a deductible medical expense.
Why it Qualifies
Although some might view it as cosmetic, the IRS determined that these procedures meaningfully affect the structure or function of the body to correct a defect (nearsightedness). Therefore, it is strictly medical care, not cosmetic surgery.
Deductibility Limits
Like other medical expenses, the cost is only deductible if you itemize and only to the extent that your total medical expenses exceed 7.5% of your Adjusted Gross Income (AGI).