Can You Write Off Massages on Your Taxes?

Tax deductions allow taxpayers to reduce their taxable income. These deductions are not available for all personal expenditures; instead, they apply to specific types of expenses that meet strict Internal Revenue Service (IRS) criteria. Understanding these guidelines is important for individuals seeking to determine if certain costs, such as those for massages, can qualify for a tax write-off.

Deducting Massages as a Medical Expense

Massages can qualify as a deductible medical expense if they meet specific criteria outlined by the Internal Revenue Service. The primary requirement is that the massage must be prescribed by a licensed medical professional, such as a physician, chiropractor, or physical therapist. This prescription must be for the treatment or alleviation of a specific medical condition, illness, or injury, such as chronic back pain, carpal tunnel syndrome, or recovery from a specific injury. Massages received solely for general health improvement, stress relief, relaxation, or general well-being are not deductible under this category.

The cost of the massage itself can be included as a medical expense, along with any related transportation costs incurred to receive the medical care. For instance, if you drive to a clinic for a prescribed massage, the mileage or public transportation fares could be included. However, taxpayers can only deduct the amount of qualified medical expenses that exceeds 7.5% of their Adjusted Gross Income (AGI). This means that if a taxpayer’s AGI is $50,000, only medical expenses over $3,750 ($50,000 x 0.075) would be deductible.

Thorough documentation is important for substantiating medical expense deductions. This includes obtaining a written recommendation or prescription from the medical professional detailing the specific medical condition and the necessity of the massage for treatment. Taxpayers should also keep detailed receipts for the massage services, clearly showing the date, amount paid, and the provider’s information. These records are necessary to support the deduction if the IRS requests verification.

Deducting Massages as a Business Expense

Deducting massages as a business expense is highly restrictive and primarily applies to employers offering employee wellness programs. These expenses can be considered ordinary and necessary business expenses if they are common and helpful for the business’s operations. The massages must be part of a legitimate, documented employee wellness program that is primarily designed to improve the overall health of employees, such as reducing stress or preventing work-related injuries.

The wellness program must be offered to all employees and not solely to highly compensated individuals, owners, or executives to avoid being considered discriminatory. If the program is only available to a select group, the expense may not be deductible, or it could be treated as taxable income to the employees receiving the benefit. For example, a small business might offer a monthly massage benefit to all 10 employees as part of a general health initiative. This approach aligns with the non-discriminatory requirement.

Massages for the personal relaxation, stress relief, or general well-being of a business owner or an individual employee, outside of a broadly offered wellness program, are not deductible as a business expense. If a massage directly relates to a specific, work-related injury, it might be covered under different business expense categories, such as workers’ compensation related costs, which is distinct from a general employee wellness program.