Final answer:
Only the surgery to Joe's nose qualifies as a medical expense because it is likely necessary to treat the injury. The chin surgery is considered elective and does not qualify unless it corrects a deformity from specific conditions.
Step-by-step explanation:
When it comes to tax deductions for medical expenses, the Internal Revenue Service (IRS) in the United States differentiates between cosmetic procedures that are medically necessary and those that are elective or for cosmetic reasons. In the scenario provided:
- The surgery to Joe's nose which was required as a result of an accident would typically be considered a medical expense. This is because it is likely to be deemed necessary to treat a medical condition or to repair the result of an injury.
- On the other hand, the surgery done to reshape Joe's chin, which was not injured, is deemed elective cosmetic surgery and generally does not qualify as a medical expense unless it is necessary to ameliorate a deformity arising from, or directly related to, a congenital abnormality, a personal injury resulting from an accident or trauma, or a disfiguring disease.