Captain Nemo

Hardknock, here's your answer in a nutshell: Nondeductible as a business expense.

Rev. Rul. 58-382, 1958-2 CB 59


SECTION 162.--TRADE OR BUSINESS EXPENSES


A taxpayer, employed as a flight agent, is required by his employer to hold an Airline Transport Pilot Certificate and a current medical certificate. A medical examination, required before the employee can receive the certificate, must be taken twice a year at his own expense. The failure of the employee to secure the medical certificate would result in the termination of his employment. Held, under the circumstances in the instant case, the cost to an employee of securing periodic, routine, physical examinations sufficient to establish his physical fitness to retain his position may be deducted as ordinary and necessary business expenses under section 162(a) of the Internal Revenue Code of 1954. However, any additional expenses incurred by an employee for the purpose of securing medical aid or physical correction required to enable him to maintain the physical fitness necessary to retain his position may not be claimed as a business expense, but only as a medical expense deduction within the limitations of section 213 of the Code. See O. D. 1032, C. B. 5, 172 (1921), holding that amounts expended by a professional singer for required treatments by a throat specialist was a personal expense, rather than an ordinary or necessary business expense, and nondeductible, and Madge H. Evans v. Commissioner, Board of Tax Appeals Memorandum Opinion, entered March 8, 1939, holding that the cost of a necessary tonsillectomy was likewise not deductible by a motion picture actress.