Claiming a tax deduction for your Hot Tub
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.
Personal Spa Treatment
In centuries past people travelled from hundreds of miles to visit hot spring pools where they could soak in the mineral-rich heated waters. Some were near geothermally active regions were sulphurous water was heated to more than 100 degrees. Hot water mineral spas have generated a lot of lore over the centuries, but practical experience has shown just how great hot water spas can be for human health. The benefits of hot springs were well known to natives for centuries and this is how many new immigrants learned of these miracle pools. The benefits of some of the minerals such as sulphur were offset by the putrid smell.
