Taxpayers often overlook certain categories of expenses that qualify for deductions under federal tax law. Among these are unreimbursed medical expenses, which can significantly reduce taxable income when properly documented and filed. The Internal Revenue Service defines medical expenses broadly, including treatments, procedures, devices, and transportation related to health care. However, what qualifies and how it should be reported is more complex and requires attention to specific rules, thresholds, and documentation.
For many individuals, especially those undergoing medical treatments that affect their physical appearance, certain seemingly non-medical items may fall under deductible categories. One such item is a wig, which, under particular circumstances, can be deducted as a medical expense. This leads to important questions: When is a wig considered a legitimate medical deduction, and how can a taxpayer ensure their claim meets IRS requirements?
Understanding the nature of medical expense deductions is critical before delving into the specifics of wigs as a write-off. A medical expense is defined by the IRS as the cost of diagnosis, cure, mitigation, treatment, or prevention of disease, and the costs for treatments affecting any part or function of the body. This definition covers a broad range of services and products, but all must meet the requirement of being necessary for medical care as defined by a licensed professional.
When a Wig Qualifies as a Medical Expense
Most people think of medical expenses as hospital bills, prescription medications, or doctor’s office visits. However, the IRS allows deductions for other medically necessary items, including wigs, if specific criteria are met. The determining factor is whether the wig is needed due to hair loss from a diagnosed medical condition or treatment for such a condition.
Hair loss resulting from chemotherapy, radiation, or conditions such as alopecia areata or lupus may justify the medical necessity of a wig. In these cases, the wig is not seen as a cosmetic accessory, but rather as a necessary device to help restore a person’s appearance and support their mental health and emotional well-being during a time of medical hardship.
To deduct the cost of a wig under medical expenses, it must be prescribed by a physician. The doctor must state that the wig is necessary to treat a specific medical condition or its physical effects. Without this prescription, the wig will likely be considered a personal expense and not deductible. The law does not allow deductions for items used merely for personal appearance or general well-being unless those items are explicitly tied to the treatment or management of a medical condition.
Documentation and Prescription Requirements
The prescription is the cornerstone of eligibility. A doctor must issue a written statement or prescription indicating the medical necessity of the wig. This document should include the patient’s name, diagnosis, the reason for hair loss, and the explicit statement that a wig is being prescribed to address the resulting condition. Ideally, the letter should also include the physician’s contact information, the date, and the medical license number.
It’s essential to keep all supporting documentation along with your tax records. Receipts from the wig purchase should be retained, showing the date of purchase, cost, and vendor. Any correspondence or paperwork provided by the physician should also be included in your records. The IRS recommends retaining medical expense documentation for at least three years from the date of filing the tax return.
It’s important to note that not every wig store provides receipts in a form suitable for tax purposes, so choosing a vendor that provides detailed invoices is advisable. In some cases, it may also help to pay using a method that creates an automatic transaction record, such as a credit card, rather than cash, which is harder to substantiate.
Thresholds and Limits for Medical Deductions
Even when a wig qualifies as a medical deduction, the taxpayer must still meet the IRS threshold before the deduction can be claimed. Medical expenses are deductible only to the extent that they exceed a certain percentage of the taxpayer’s adjusted gross income. For recent tax years, this threshold has generally been 7.5 percent of AGI.
This means if your AGI is 60,000 dollars, the first 4,500 dollars of qualified medical expenses are not deductible. Only the amount above that threshold can be claimed. For example, if you incurred 6,000 dollars in qualifying medical expenses during the tax year, you would be allowed to deduct 1,500 dollars on your return.
Given that wigs may range in price from a few hundred to several thousand dollars depending on quality and customization, the ability to deduct the full cost often depends on whether other qualifying medical expenses have already helped push the total above the AGI threshold.
In addition to meeting this threshold, the taxpayer must choose to itemize their deductions on their federal tax return. This means forgoing the standard deduction, which is higher now than it was in prior years due to changes in tax law. Taxpayers must compare both approaches and determine which results in a larger overall deduction. Many software tools offer the ability to test both options before filing.
Standard Deduction Versus Itemizing
A key consideration when deciding to claim a wig as a medical expense is whether itemizing deductions is the best approach compared to taking the standard deduction. The standard deduction amount is determined by filing status and is adjusted annually for inflation. For many taxpayers, particularly those with few itemized deductions, the standard deduction provides greater tax relief.
However, individuals with significant medical expenses, including prescription drugs, treatments, assistive devices, and prescribed wigs, may find that itemizing leads to a better tax outcome. The decision should be based on a full accounting of all potential itemized deductions, including mortgage interest, state and local taxes, charitable contributions, and medical costs.
If the total of these deductions is greater than the standard deduction for the year, then itemizing is the better option. In that case, the wig, if properly documented and prescribed, can be included as part of the medical deduction total. Taxpayers should always calculate their potential refund or liability under both methods to determine the most financially advantageous route.
The Importance of Timing and Tax Year
Medical expenses are deductible in the year they are paid, not the year the treatment occurs or the invoice is issued. This means that if you purchase a doctor-prescribed wig in December 2024 but pay for it in January 2025, it is only deductible on your 2025 return. Timing matters, especially for those managing annual AGI thresholds and trying to ensure they have enough deductible expenses in one calendar year to meet the required limits.
Careful recordkeeping and planning can allow a taxpayer to group or accelerate medical expenses into one year, potentially crossing the deduction threshold. This type of tax planning may be especially useful for individuals undergoing extended medical treatment or facing a sudden diagnosis that leads to a large volume of health-related spending in a single tax year.
Particularly with significant purchases like wigs, the date of payment should be recorded precisely. If credit was used, the IRS considers the payment date to be when the charge was made, not when the bill was eventually paid. If a payment plan is involved, only the amounts paid in that specific tax year are deductible.
Psychological and Emotional Support as Medical Necessity
While the physical aspect of medical treatment is often more visible, the IRS does recognize that emotional and mental health care are valid components of medical necessity. This is relevant when a doctor prescribes a wig not just to restore physical appearance, but also to support the patient’s self-esteem and reduce psychological distress during illness.
Hair loss can be an emotionally traumatic experience, especially for patients undergoing treatment for cancer or autoimmune diseases. Depression, anxiety, and social withdrawal are common among individuals coping with these changes. When a physician makes the case that a wig is part of psychological support in managing these conditions, the IRS may accept it as part of the total medical treatment plan.
The key again is the documentation from the prescribing physician. It should indicate that the wig is essential not only for covering physical symptoms but also for maintaining the mental health of the patient. This dual justification strengthens the case for a legitimate deduction and aligns with the IRS’s broader view of health care expenses.
How the IRS Defines Qualified Medical Expenses
To understand how wigs can qualify as a tax deduction, it’s necessary to look closely at how the IRS defines medical expenses. According to the IRS, qualified medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and for treatments affecting any part or function of the body. These expenses must be primarily to alleviate or prevent a physical or mental defect or illness.
Within this definition, items that restore physical function or alleviate mental or emotional distress caused by a diagnosed medical condition can qualify. For example, prosthetic limbs, orthopedic shoes, hearing aids, and wheelchairs are considered medical necessities. Likewise, wigs prescribed for medical conditions causing hair loss fall into this category when they serve a similar rehabilitative purpose.
It is crucial to distinguish between cosmetic and medically necessary expenses. The IRS does not allow deductions for cosmetic surgery or procedures unless they are necessary to improve a deformity arising from, or directly related to, a congenital abnormality, a personal injury resulting from an accident or trauma, or a disfiguring disease. Therefore, a wig purchased merely for fashion, disguise, or cosmetic improvement is not deductible.
Conditions That Justify Medical Wigs
There are specific conditions that typically justify the purchase of a medical wig. Among the most common are those that cause sudden, significant, or total hair loss, often due to medical treatment or chronic illness. Some qualifying scenarios include chemotherapy for cancer treatment, radiation therapy to the scalp, and autoimmune diseases such as alopecia areata or lupus. These are recognized by the IRS as legitimate reasons for hair loss when supported by medical documentation.
Chemotherapy is perhaps the most widely recognized reason for medical hair loss. It affects hair follicles because chemotherapy targets fast-dividing cells, which includenot only cancer cells but also hair-producing cells. Most patients undergoing chemotherapy lose hair on their head and sometimes on their entire body. As a result, wigs can help restore a sense of normalcy and dignity during treatment.
Radiation therapy to the head can destroy hair follicles permanently or temporarily. In some cases, the hair does not grow back at all, especially if the dosage is high or the area is repeatedly treated. For these patients, a wig can be an important part of recovery and emotional stability.
Alopecia areata is an autoimmune disorder where the immune system attacks hair follicles, leading to partial or total hair loss. It can occur at any age and often has significant psychological impacts. A prescription wig in such cases can be deemed necessary by a medical provider for both physical and mental health reasons.
Systemic lupus erythematosus, another autoimmune condition, can result in hair loss through inflammation of the scalp. Wigs prescribed by a doctor to patients with lupus can also meet the IRS’s requirements for medical deductions.
How to Secure a Wig Prescription
Obtaining a valid prescription is the most essential step in making a wig deductible. The process is relatively straightforward, but it must follow specific protocols to satisfy IRS standards. First, you must consult with a licensed medical provider. This is typically your primary care physician, oncologist, or dermatologist, depending on your condition.
During your appointment, you must explain how the condition or treatment has affected your physical appearance and mental health. Most physicians understand the emotional impact of hair loss and will be willing to prescribe a wig if they believe it will improve your quality of life or mental well-being.
The prescription should include key elements such as your full name, the diagnosis or condition causing the hair loss, a clear statement that a wig is being recommended for medical reasons, the physician’s signature, and the date. Ideally, the prescription will state that the wig is a medically necessary prosthetic device related to hair loss from a medical condition or treatment.
Some doctors may prescribe standard prescription pads, while others may draft a formal letter. Either is acceptable for tax purposes as long as the details are clear and complete. If you are unsure whether the documentation meets IRS requirements, you can consult with a tax professional.
Purchasing a Wig from a Recognized Vendor
Once you have a prescription, the next step is purchasing the wig from a reliable source. While you can technically buy a wig from any retailer, it is recommended to work with vendors who are familiar with medical wig fittings and who can provide itemized receipts. Some vendors even specialize in medical wigs and understand how to support customers using insurance or preparing for tax deductions.
Ensure that your receipt includes the date of purchase, your name, the price of the wig, and a clear description such as “cranial prosthesis” or “medical wig.” This terminology helps validate the purchase as a medical device rather than a fashion accessory.
Avoid using cash, as cash payments are harder to prove in the event of an IRS audit. A credit card or check creates a transaction history, which can serve as additional evidence. If you buy online, retain confirmation emails, credit card statements, and any correspondence with the vendor.
It is also helpful to ensure the wig you purchase aligns with the intended use described in your prescription. For example, if the doctor prescribes a wig to be used during cancer treatment, it may be helpful to choose a style and material that is appropriate for long-term wear and comfort for a sensitive scalp.
Including Wig Expenses in Itemized Deductions
Once you have all documentation in place, the cost of the wig must be entered in the proper section of your tax return. This happens when you choose to itemize your deductions rather than take the standard deduction. The medical expense deduction is included on Schedule A of IRS Form 1040.
On Schedule A, you will enter the total amount of your unreimbursed medical expenses, including your wig and any other qualified expenses such as prescriptions, doctor visits, hospital bills, and transportation costs related to treatment. The total medical expenses are then compared to your adjusted gross income, and only the portion that exceeds the threshold is deductible.
For example, if your adjusted gross income is 50,000 dollars and your total qualified medical expenses are 6,000 dollars, you can only deduct the portion over 7.5 percent of your AGI. In this case, 7.5 percent of 50,000 dollars is 3,750 dollars. You can only deduct 2,250 (6,000 minus 3,750). If the wig costs 2,000 dollars, it may be fully or partially included in this deduction, depending on your other expenses.
If you do not have sufficient total deductions to exceed the standard deduction, then itemizing will not benefit you. In that case, the cost of the wig, although qualified, cannot be used to reduce your taxable income. This is why strategic planning is essential, particularly for taxpayers who may have large medical expenses concentrated in a single year.
Additional Deductible Medical Costs Related to Hair Loss
In some cases, the cost of the wig may not be the only deductible expense related to hair loss treatment. For example, if your condition requires specialist consultations, scalp treatments, or travel to distant medical centers, these costs may also be included as itemized deductions under medical expenses.
Transportation costs can be particularly valuable. If you travel by car to appointments, you may deduct a standard mileage rate set by the IRS. You may also deduct parking fees, tolls, public transit fares, and even airfare if necessary for out-of-town treatment. All these expenses must be related directly to medical care.
If the wig is fitted or serviced by a certified specialist and you are charged a fitting fee or alteration cost, those expenses may also qualify, provided they are medically necessary and prescribed as part of your overall treatment. Any costs that go beyond general maintenance or personal styling are less likely to be deductible, but adjustments to ensure a proper fit for a medically prescribed wig may be considered legitimate.
Prescription scalp medications, creams, or conditioners prescribed as part of your treatment plan can also be included. Keeping detailed records and receipts for all related expenses strengthens your ability to support the deduction in the event of an IRS inquiry.
State Tax Considerations for Medical Wig Deductions
While the federal tax code provides guidelines for deducting medical expenses, including doctor-prescribed wigs, state tax laws may differ. Some states conform closely to federal rules, allowing the same medical deductions on state income tax returns. Others may offer limited deductions, no deduction at all, or additional benefits depending on the taxpayer’s income and filing status.
Taxpayers should review their own state’s tax code or consult a state tax advisor to determine if their medical wig purchase qualifies at the state level. In some states, itemized deductions must exceed a separate threshold from federal limits, while others follow the same 7.5 percent of adjusted gross income rule. A few states even allow deductions for a broader range of medical expenses or offer tax credits instead of deductions, which may be more valuable depending on your financial situation.
Another point to keep in mind is whether the state requires you to use the same deduction method as you do on your federal return. Some states allow you to claim itemized deductions even if you took the standard deduction on your federal return. In these situations, you might still benefit from including a medically prescribed wig in your state tax calculations, even if it did not affect your federal taxes.
For example, if your federal standard deduction results in the lowest tax liability but your state taxes allow for additional deductions on medical expenses, you may be able to itemize on your state return and include the cost of the wig. Reviewing both sets of rules helps maximize your refund and ensures that you don’t miss out on potential savings.
The Role of Insurance in Wig Deductibility
Another factor in determining whether your wig is deductible is whether the cost was reimbursed by an insurance policy. The IRS only allows deductions for unreimbursed medical expenses. If your health insurance or another program pays for the wig in full, you cannot claim it as a deduction.
However, if the insurance covers only part of the cost, the remaining balance may still qualify. For instance, if the wig costss 1,500 dollars and your insurer covered 1,000 dollars, the remaining 500 dollars may be claimed as a medical expense. You must subtract any reimbursements from the total expense when calculating the amount to enter on Schedule A.
Some insurance plans will cover a cranial prosthesis, particularly for cancer patients undergoing chemotherapy. These policies often require documentation, including a letter of medical necessity and sometimes a special code from the physician. Insurance companies may cap the reimbursement amount or require the wig be purchased from a specific vendor. If your insurance company provides partial payment and you pay the rest out of pocket, that unreimbursed portion can be used for a deduction if it meets the other criteria.
Keep documentation of any correspondence with the insurer and retain a copy of any reimbursement statements. These records will help verify your claim and provide clarity on the deductible portion of the wig’s cost.
Tax Implications for Children or Dependents
If the wig was purchased for a dependent such as a child or spouse, it may still be deductible as long as you claim that person as a dependent on your tax return and the expense was paid by you. The IRS allows taxpayers to include medical expenses they paid for themselves, their spouse, and any qualifying dependents.
A dependent must meet IRS guidelines for residency, relationship, and financial support. For example, if your child undergoes cancer treatment and you purchase a wig for them, that cost may be included in your itemized deductions as long as you provide over half of the child’s financial support and the child lives with you for more than half the year.
In cases where divorced or separated parents share custody, only the parent who claims the child as a dependent may claim the deduction for medical expenses. If the non-custodial parent pays for the wig, they generally cannot claim the deduction unless a special agreement has been filed with the IRS that transfers the right to deduct medical expenses.
The same rules apply to other dependents, such as elderly parents or relatives for whom you provide substantial support. If you are legally responsible for their care and they meet IRS dependency criteria, medical expenses you pay on their behalf—including a prescribed wig—may qualify for deduction.
Combining Wig Deductions with Other Medical Expenses
One strategic way to ensure that a prescribed wig qualifies as a tax deduction is to combine its cost with other qualifying medical expenses during the same year. Because the IRS threshold for medical expense deductions is tied to your adjusted gross income, reaching the minimum threshold often requires grouping multiple expenses.
Common medical expenses that may be included alongside a wig include doctor visits, specialist consultations, diagnostic tests, prescription medications, physical therapy, counseling or mental health services, surgeries, and assistive devices like glasses, hearing aids, or braces. Dental and vision expenses are also allowed, even though they are not covered under many standard health insurance plans.
By tracking and combining all qualified medical expenses, you are more likely to exceed the required threshold and benefit from the deduction. It is helpful to keep a dedicated file or spreadsheet where you log medical expenses throughout the year. Include payment dates, descriptions, provider names, amounts, and whether the expenses were reimbursed.
You may also want to group elective but medically necessary treatments within the same calendar year. For instance, if your doctor recommends the wig and also prescribes other therapies related to the same condition, scheduling these within the same tax year could push you over the threshold and increase the amount you are eligible to deduct.
Challenges and Risks of Claiming Wig Deductions
While the law permits the deduction of prescribed wigs under certain conditions, this is not a routine claim on most tax returns, and it may raise questions during an audit. For this reason, it is critical to ensure that all documentation is thorough, consistent, and supports the medical necessity of the purchase.
The most common reasons for denial or removal of a wig deduction during an audit include failure to obtain a valid prescription, inability to prove the wig was medically necessary, lack of receipts or proof of payment, and overstatement of unreimbursed costs. Another red flag may be attempting to deduct more than one wig in a single tax year, unless each is justified with medical reasoning and documentation.
To reduce risk, avoid deducting items that do not have direct medical justification. For example, if you purchase multiple wigs for fashion purposes or claim additional accessories like styling products or wig stands, these may be deemed personal expenses and disallowed.
If audited, the IRS may request written proof of the doctor’s prescription, a copy of the invoice, and proof of payment. You must be able to clearly explain why the expense was medically necessary and how it relates to your overall treatment or condition. Keeping organized records helps respond efficiently to such requests and ensures compliance with tax law.
If your deduction is denied and you believe the wig should qualify, you may appeal the decision or provide additional documentation. In most cases, a well-documented file will resolve any disputes and help maintain your eligibility.
Role of Flexible Spending Accounts and Health Savings Accounts
For taxpayers who have access to flexible spending accounts or health savings accounts, using those funds to pay for a medically prescribed wig may be an option. FSAs and HSAs allow individuals to set aside pre-tax income to pay for qualified medical expenses, and this can provide significant tax savings.
A wig that is medically necessary and prescribed by a physician may qualify for reimbursement from an FSA or HSA, just like prescription drugs or medical devices. The same documentation requirements apply, including the need for a doctor’s letter or prescription clearly stating the medical necessity of the wig.
Submitting a claim to your FSA or HSA provider will require a receipt and supporting documentation. If approved, the amount reimbursed is not included in your taxable income, and you cannot claim the same expense as a deduction on your federal return. Double-dipping—claiming both a deduction and using FSA or HSA funds for the same expense—is not allowed.
Using pre-tax funds from these accounts is often a more beneficial approach than claiming an itemized deduction, especially if your medical expenses do not exceed the AGI threshold. However, not all plan administrators may initially recognize wigs as a qualified expense, so it may require additional explanation or documentation to get approval.
Planning for Future Deductions and Wig Replacement
In many cases, a person who uses a wig due to a medical condition may require more than one over time. Wigs experience wear and tear, and their lifespan can vary based on quality, frequency of use, and care. If a medically necessary wig needs to be replaced, it is possible to deduct a new one, but specific conditions must be met.
Only one wig per year is generally advisable for deduction purposes, and each purchase must be supported by a valid and current prescription. If your condition is ongoing and the need for a wig continues into future tax years, your physician should renew the prescription annually to maintain compliance with tax requirements.
Planning for these deductions over multiple years can help you manage expenses and tax outcomes more effectively. For example, if you know that your treatment will last more than one year and additional medical expenses will continue, grouping future wig purchases into those tax years can help you meet or exceed the deduction threshold again.
Just as with the initial purchase, you should continue keeping all documentation and receipts for each subsequent wig. Maintaining a consistent paper trail helps support your medical necessity claim and avoids confusion about whether the expense is personal or medically justified.
You may also consider scheduling routine follow-ups with your physician to reaffirm the medical need and obtain updated prescriptions as needed. This not only ensures continued eligibility for the deduction but may also help with insurance or flexible spending account reimbursement.
Mental Health and Medical Expense Deductions
The IRS recognizes that emotional and mental well-being are integral to medical treatment. When a doctor prescribes a wig to help a patient cope with hair loss that results in depression, anxiety, or other emotional challenges, the expense can qualify as a medical deduction under the definition of treatment for a mental health condition.
A prescribed wig may fall under the category of a device intended to improve psychological functioning, especially for patients recovering from traumatic treatment or diagnosis. In this case, the physician’s note or prescription should clearly state that the wig is necessary not only to address hair loss but to support emotional recovery and self-image restoration.
Supporting mental health is a valid medical goal, and many tax professionals recommend making this aspect clear in the prescription if the wig is not strictly required for physical comfort. Wigs can help individuals reintegrate into daily life, return to work or school, and reduce feelings of shame or isolation.
Mental health counselors, social workers, and therapists who work with individuals experiencing hair loss may also contribute supportive letters describing the emotional challenges involved. While these documents do not replace a medical prescription, they may strengthen your overall claim if questioned during an audit.
It’s important to note that other mental health services, such as therapy, medications, and support groups, may also be deductible if they meet IRS requirements. These expenses, along with the wig, can be grouped to reach the deduction threshold, reinforcing the connection between physical and emotional care.
Tips for Organizing and Reporting Medical Expenses
To maximize your deduction and minimize errors, it is essential to stay organized throughout the year. Medical expenses can quickly accumulate and become difficult to track if not recorded consistently. Using a dedicated method for organizing your medical records and expenses can make a significant difference during tax season.
One approach is to create a file or digital folder specifically for medical receipts and documents. Include categories such as prescriptions, provider invoices, transportation expenses, insurance statements, and wig-related records. Make sure to update it regularly to avoid a year-end rush.
You can also use a spreadsheet to log each expense, including the date, provider, amount paid, and a brief description. This will help you identify deductible expenses and ensure that nothing is missed when preparing your tax return.
Be sure to retain:
- The doctor’s prescription or letter of medical necessity for the wig
- An itemized receipt from the wig vendor that includes your name, the date, the total cost, and a clear description of the item
- Proof of payment such as a credit card statement or check image
- Any correspondence with insurance or health savings account administrators
When it is time to file your taxes, review your total qualified medical expenses and compare them to the adjusted gross income threshold. If your expenses exceed the threshold, itemize your deductions on Schedule A and include the wig cost as part of your medical total.
Using tax preparation software or working with a certified tax professional can help ensure that your deductions are correctly applied. If you are ever unsure whether a particular item is deductible, professional guidance can reduce your risk of error or audit.
Understanding IRS Audit Risks and Defending Your Claim
Claiming uncommon deductions such as wigs can sometimes trigger scrutiny from the IRS. However, this does not mean the deduction is invalid. As long as the wig meets all requirements for medical necessity, is properly documented, and is claimed only once per year unless medically justified otherwise, it can be a legitimate deduction.
If your return is selected for audit, the IRS may ask you to substantiate the deduction. This typically involves providing a copy of the prescription, an itemized invoice, and proof of payment. In some cases, a written explanation may be requested outlining the medical condition and why the wig was necessary.
Being prepared in advance is the best defense. Keeping detailed records ensures that you can respond quickly and confidently to any IRS inquiry. Organize your documentation by year, store digital and physical copies in a secure location, and review your tax return to ensure accuracy before filing.
You should avoid exaggerating the cost of the wig, claiming related cosmetic products or accessories, or deducting multiple wigs without clear medical reasoning. These actions can increase the chance of disallowance and may lead to penalties or back taxes.
If a deduction is challenged but you believe it was valid, you can appeal the decision or submit additional evidence. Taxpayers have the right to explain their circumstances and support their claim through documentation, letters from physicians, or legal citations.
Conclusion
A wig can qualify as a medical tax deduction under federal law, but only under strict conditions. It must be prescribed by a licensed physician for a condition that causes hair loss due to illness or medical treatment. The wig must serve a medical, not cosmetic, purpose, and the cost must be unreimbursed.
To deduct the cost, you must itemize your deductions and ensure your total unreimbursed medical expenses exceed 7.5 percent of your adjusted gross income. You also must maintain proper documentation, including a prescription, itemized receipt, and payment records.
State tax rules may vary, and using an FSA or HSA may offer an alternative form of tax relief. If a dependent needs the wig and you pay for it, the deduction may still apply under IRS rules for dependent medical expenses.