Are Costs of Treatment Tax Deductible?

A self-employed cellist who suffers from back pain which is made worse by long periods of sitting still, particularly during concert performances, pays for regular visits to a chiropractor. Are these costs of treatment deductible from income for tax purposes?

The courts were asked to consider a similar case where a professional guitarist paid to have medical treatment on a finger injury which was preventing him from playing. The costs were found not to be allowable because he also played the guitar as a hobby so there was “duality of purpose” and he failed the “wholly and exclusively” test.

Therefore, it seems like that the cellist would also fail the wholly and exclusively test since, presumably, one of the purposes of paying for the treatment is to enable her to enjoy other non-business sedentary activities.