Deducting Pedicures for Ashiatsu?

Are pedicures “necessary and ordinary” for our job, or are they a “personal expense”? Is this something you should be able to deduct?  Or, is this and the daily visit with your pumice stone and aloe socks just part of your normal, personal upkeep?

Do you think manicures should be deductible for hands-on therapists?  If manicures are not deductible for them, should pedicures be deductible for us?

Here is a story about deducting pedicures for ashiatsu practitioners with an example of court case about an Ohio television anchor. She deducted everything from pedicures to her Glamour Magazine subscription. A U.S. Tax Court ruled that all of her deductions as “personal expenses”,  not tax deductible expenses.

Granted, the anchor does not massage people with her feet all day.  And I understand that pedicures do more than make our feet LOOK nice, they make them FEEL nice for our clients.  But, this case set a court precedence. This means that other tax courts are likely to make their judgement based on previous tax court cases such as the above.

Is this deduction something you want to explain in an audit?

Regardless of tax laws, we all need to keep our feet soft and presentable for our work.  You can continue going for your pedicures, or invest in some great at home tools. Here is one of my past blogs on doing your own ashiatsu foot care, pedicures, and maintenance . It will help you keep your feet looking great and feeling soft for your clients.

As always, I suggest you discuss this and all other deductions and tax questions with your tax professional.

What are your thoughts?   Have you discussed this with your tax professional?

Photo: Courtesy of dhinvh