The following items are not deductible medical expenses, according to the tax laws and the IRS:

• babysitting or child care to enable you to obtain medical treatment
• cosmetic surgery including hair transplants, electrolysis, and liposuction, unless necessary to correct a congenital abnormality, an injury, or a disfiguring disease
• dancing lessons, swimming lessons, etc., even if they are recommended by a doctor
• funeral, burial, or cremation costs
• health club dues or treatments, unless related to a specific medical condition (not just general health and well-being)
• illegal operations, treatments, and drugs
• insurance premiums for life, disability, or accident insurance; policies that pay a stated amount each week if you are hospitalized; or the portion of your car insurance that covers medical expenses
• maternity clothes
• meals, unless part of inpatient care
• Medicare tax payments
• nonprescription medicines
• trips to enhance general health even if taken on advice of a doctor
• vitamins, herbs, etc. to enhance general health
• weight loss programs to improve appearance or to promote better health