Breast implants for exotic dancers: A tax deduction?

In 1994, the U.S. Tax Court ruled that exotic dancer Cynthia Hess (also known as “Chesty Love”) could deduct the cost of her breast implants as a business expense. The court found that the implants were necessary for Hess to maintain her income as a dancer and that they were not simply cosmetic surgery.

The case of Chesty Love is an example of the unusual circumstances in which breast implants may be considered a deductible business expense. Exotic dancers often rely on their physical appearance to attract customers, and large breasts can be a significant asset in that line of work. In Hess' case, the court found that the implants were necessary for her to maintain her income and that they were not simply cosmetic surgery.

However, it is important to note that this is not a general rule. In most cases, breast implants are considered personal expenses and are not deductible. The tax code specifically prohibits the deduction of expenses for "enhancing your appearance."

If you are considering breast implants, it is important to consult with a tax professional to determine whether they may be deductible in your particular situation.

Here are some of the factors that the Tax Court considered in Hess' case:

• The size of Hess's breasts before the implants. The court found that her breasts were too small to generate enough income for her to support herself.

• Her income increased significantly. She was able to prove with proper business records that her income increased significantly after the first set of implants and even more after she got bigger implants. 

• The type of dancing that Hess did. The court found that Hess's breasts were necessary for her to perform certain types of dances, such as lap dances.

• The cost of the implants. The court found that the implants were a significant investment for Hess, not simply cosmetic surgery.

• They couldn't be removed. One of the main points Hess made is that if she could have, she would have removed the implants after each of her shifts. She suffered back pain and infection from the implants, and after she retired, she had them removed, further proving they were specifically for her work.

If you are considering breast implants, it is important to weigh the potential tax benefits against the risks and costs of the surgery. Be sure to discuss with your tax advisor as well.