Tax Deductions

Can You Get a Tax Deduction for Your Hot Tub or Spa?:

The IRS stated in its opinion letter Index No.: 213.05-00, " Section 213(a) allows as a [tax] deduction the expenses paid during the taxable year for medical care of the taxpayer, spouse, or dependent. Under § 213(d)(1)(A), an expense is for 'medical care' if its primary purpose is the diagnosis, cure, mitigation, treatment, or prevention of disease.   Notice the words "primary purpose".  Because a hot tub or spa is of a particularly personal nature, you must establish that your hot tub is "primarily" for the cure, mitigation, treatment, or prevention of disease before you can deduct the cost of your hot tub on your tax return.  You may be able to claim your hot tub as a tax deduction even though you also derive pleasure from it and even though someone else such as your spouse may use the spa, as long as you are buying the hot tub or spa primarily to relieve pain due to an injury or disease.

Disclaimer: This is for informational purposes only, please check with your Attorney, CPA or the IRS for final determination.

For More Information, See Hot Tubs, Spas & Other Therapeutic items at HURT911.org