Examples of medical and dental expenses that are not deductible include:

• Medical insurance premiums paid with pre-tax dollars
• Medical expenses paid from a medical savings account (MSA)
• Medical expenses paid from a flexible savings account (FSA)
• Payroll tax paid for Medicare A
• Babysitting, childcare, and nursing care for a healthy baby
• Nonprescription drugs or medicines
• Nonprescription nicotine gum and patches
• Diet food items
• Surgery for purely cosmetic reasons

	Refer taxpayers with MSAs to Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans; Publication 502, Medical and Dental Expenses (including the Health Coverage Tax Credit); and a professional tax preparer.

	Question: When does the IRS consider surgery purely cosmetic? Answer: Surgery that does not correct a congenital abnormality, or an abnormality caused by disease or injury is considered unnecessary.