Can I Write Off Massages On My Taxes?

Tax deductions can reduce your taxable income. Understanding qualifying expenses can be complex. Personal expenses are generally not tax deductible. However, the Internal Revenue Service (IRS) allows exceptions for certain expenses under specific circumstances. These exceptions depend on the expense’s relation to medical necessity or business operations.

Deducting Massages as a Medical Expense

Massages may be tax deductible if considered legitimate medical expenses. For a massage to qualify, it must be for the diagnosis, cure, mitigation, treatment, or prevention of a specific disease, or for affecting any structure or function of the body. This means general wellness, stress relief, or relaxation massages typically do not meet the IRS criteria for deductibility.

The massage must be prescribed by a licensed medical professional, such as a doctor or chiropractor, for a specific medical condition. A mere recommendation for general health is insufficient; a clear link between the massage therapy and the diagnosed medical issue is required. For instance, massages prescribed to treat a musculoskeletal disorder or to aid recovery from an injury could potentially qualify.

Taxpayers can deduct qualifying medical expenses, including massages, only if the amount exceeds 7.5% of their Adjusted Gross Income (AGI). This threshold applies to the total of all eligible medical and dental expenses. For example, if your AGI is $50,000, you can only deduct the portion of medical expenses that goes beyond $3,750.

Thorough documentation is important for any medical expense deduction. Keep receipts from the massage therapist detailing services, amount paid, and date. A written prescription or letter of medical necessity from the prescribing physician is also needed, clearly stating the medical condition and how the massage therapy treats it. These records are not submitted with your tax return but should be kept with your tax documents in case of an IRS inquiry. Qualifying medical expenses are reported as an itemized deduction on Schedule A (Form 1040).

Massages and Business Deductions

Generally, massages are not deductible as ordinary and necessary business expenses. The IRS defines an ordinary expense as common and accepted in a particular industry, and a necessary expense as helpful and appropriate for the business. Personal wellness expenses, even if contributing to productivity, are typically not considered direct business expenses by the IRS.

The IRS generally views personal health and wellness costs, including stress relief or relaxation, as personal expenses rather than business necessities. This applies even if an individual believes the massages enhance their ability to perform their job. The strict “ordinary and necessary” criteria for business deductions rarely extend to personal care services.

While employers may deduct wellness benefits provided to employees, individuals cannot typically deduct personal massages as a business expense. Employer-provided benefits have different tax implications. Deductibility for individuals is limited to rare situations, such as a professional athlete requiring medically prescribed treatment directly tied to performance. Even then, these cases usually fall under medical expense rules, not business deductions, and do not apply to the general public.