Throughout
the year, many taxpayers keep receipts of charitable donations, business
expenses, and even vehicle mileage, for a lucrative tax write-off in April.
However, many Americans may not realize that, in certain situations, breeding
animals, breast augmentation, and even body can equate to a tax write-off.
These are just some of the wacky tax write-offs that the IRS has allowed to be
taken over the years:
Breast implants
Although
a simple nose job or tummy tuck is more than likely not deductible, certain
types of cosmetic surgery may be a legitimate tax write-off if you can show
that it is a necessity for your job. This was proven in the case of exotic
dancer Cynthia Hess (a.k.a. "Chesty Love"), who sued the IRS in order to take a
$2,088 tax deduction for her breast augmentation that left her with a size 56FF
chest. Hess was allowed to take the tax write-off in that her 20 pound breasts
were used for the purposes of making money at an Indiana strip club, and were
essentially looked at as a "stage prop."
Animal
depreciation
Depreciation
has been widely popular for cars, homes, and computers, but how about animals?
This was an acceptable form of depreciation for an ostrich farmer from St.
Tammany Parish, who depreciated his ostrich. It just so happens that you can
depreciate livestock as long as they are used for breeding.
Body oil
Although
the IRS denied a professional body builder's attempt to write off specialty
foods and drinks, such as high-protein shakes and buffalo meat, the body
builder was allowed to deduct "ProTan Muscle Juice Professional Posing Oil" as
a business expense, which he applied on his body prior to pumping up backstage "for
optimum effects."
Cat
food
From
travel expenses to animal boarding fees, the IRS has denied numerous attempts
at writing off animal supplies. However, the tax court did allow a business to
take a $300 business expense deduction for cat food that was used to attract
wild cats, in order to prevent snakes and rats from the coming into the business'
scrap yard.
Clarinet
lessons
The IRS
approved a parent's write-off of her son's clarinet lessons as a medical
expense. The parent claimed that playing the instrument was correcting the
child's overbite and the IRS agreed.
And
five that were good tries, but didn't make the IRS cut:
Consulting
fee for…arson?
After
numerous failed attempts of trying to sell his business, a Pittsburgh
furniture-store owner hired an arsonist to make the business "disappear." The
owner reported on his tax return the $500,000 he received from his insurance
company for the fire. However, he also wrote off the $10,000 "consulting fee"
he paid the arsonist. Not only did the owner get hit with $6,500 from the IRS
in taxes, penalties and interest; the owner, along with the arsonist, also
received a jail sentence.
Dancing
lessons
Even
though dancing is a great way to stay in shape, the IRS still denied a postal
worker's write-off of dancing lessons as a medical expense. The postal worker
had claimed that the dancing was beneficial following surgery for varicose
veins, but the court ruled against him.
Mink coat
A couple was
denied their write-off a $2,500 mink coat as an ordinary business expense.
Although the couple claimed the coat was needed for business engaged by public
relations or advertising agents, the court denied the claim.
Dentures
Believe it
or not, there have been a few attempts to write-off dentures on one's tax
return. In one case, an actor tried to take a business deduction for dentures
because he claimed they enabled him to "enunciate without a hiss." In another
attempt, a client for a Seattle CPA firm claimed his dentures as a deduction on
his taxes because they fell into the toilet, which the client claimed was an
"act-of-God casualty loss."
Sperm
Probably
one of the weirdest attempted write-offs was received by a Manhattan CPA, who was approached
by a man wishing to take a "depletion allowance" for sperm donations he had
made throughout the year.
As for all tax issues, contact your tax professional for more information on acceptable
write-offs.