How to make love better!!(TM)
The LuvSeat

TAX DEDUCTIBLE

These products are not paid for by insurance

However the purchase price of a LuvSeat by persons with arthritis or other conditions that make lovemaking on a bed painful, may be tax deductible, as an "Adaptive aids for daily living".  A written statement explaining the medical need for you for this product (see example below) will be needed from your physician, chiropractor, physical therapist or other qualified health provider. Check with your tax advisor.

To whom it may concern,

My patient (patient name) has a condition called (diagnostic term).  This condition  it makes it (difficult/uncomfortable/painful/impossible, or other term)  for (him/her) to engage in sexual intercourse on a bed with (his/her0 (wife/husband/partner). This is a strain upon their relationship and may result in psychological stress, which may hinder (his/her) response to treatment plans.

I recommend that (Mr./Ms) ___________  obtain a product, called the LuvSeat,  which enables (him/her) to have sexual intercourse in a standing or sitting position thus avoiding the (difficulties/physical stresses) of sexual intercourse on a bed.

Sincerely yours,

Opinion of a respected tax consultant

Don't miss any allowable deductions.

By Richard Eustice, a tax accountant for over 15 years, but retired due to disability from rheumatoid arthritis. Richard is the husband of Carol Eustice, arthritis guide for About.com

You can deduct unreimbursed medical expenses which exceed 7.5 % of your Adjusted Gross Income if you itemize deductions.

Making The Most Of Medical Deductions

A critical strategy for maximizing medical expenses is known as "bunching". The idea is to pay as many medical bills in one year as possible. Once your medical bills for the year exceed the 7.5% limitation, all expenses above that amount are fully deductible. You want to make all payments possible in that year rather than waiting until the next year when you again must exceed 7.5 %. With bunching you generally adopt a two-year strategy. One year you pay all the expenses you can and take the deductions, while the next year you only pay the expenses that must be paid because you probably will not exceed the 7.5% limitation the second year.

Essential Recordkeeping and Documentation

When deducting these medical expenses they should be properly documented with receipts and you should have a written recommendation from your doctor expressing the medical need. Keep in mind many of these deductions are considered a "gray area" and any expense deemed personal rather than medical is not deductible. The gray areas should not discourage you from deducting legitimate medical expenses. Tax laws are complex and ever-changing.

The IRS does scrutinize large medical deductions so be sure to obtain expert tax advice. A doctor's recommendation does not guarantee IRS approval. The IRS can and does dispute the medical necessity of expenses even if a doctor's recommendation is provided as backup.

Allowable Medical Expenses

A deductible medical expense is any cost of diagnosis, cure, mitigation, treatment, or prevention of a specific disease or any treatment that affects a part or function of the body. Costs must be for a specificailment and not just for general health improvement. The diagnosis of arthritis expands the list of possible allowable medical deductions. A wide array of expenses are deductible. The easy-to-identify expenses include doctor's fees, hospital costs, laboratory bills, prescription medications, health care premiums, and travel costs for obtaining medical care.

The following lesser known arthritis-related medical expenses maybe deductible:

* Crutches, splints, braces, walker, scooter, wheelchair, and other medical equipment

*Orthopedic shoes

*Reclining orthopedic lift chair

*Special mattress and plywood bed boards for relief of arthritis (Revenue Ruling 68-212)

* Adaptive aids for daily living (heat and ice packs, exercise equipment, large grip kitchen utensils, reachers, grabbers, dressing and bathing aids)

*Treatment by acupuncturist, chiropractors, osteopaths, Christian Science practitioners, or even an Indian medicine man

*Hydrotherapy (water treatments), injections, and x-ray treatments

*The cost of adapting a car or home to limited abilities

*Capital improvements to property when primary purpose is medical need (examples: swimming pool, hottubs, jacuzzi, elevator, special lifts) deductible only to the extent the cost exceeds the increase in value of the property. The actual increase in value to the home is best determined by an appraisal. Expenses incurred to adapt a residence for a physical handicap such as ramps, support bars, special door knobs and fixtures are presumed not to increase the value of a home and are fully deductible.

*Detachable home installations such as air conditioners, heaters, humidifiers, air cleaners, and whirlpools used for the benefit of a sick person

*Special diets such as salt-free or high-protein for the treatment of specific conditions only to the extent the special diet exceeds the cost of a normal diet

*Special cover-all makeup to alleviate the mental stress caused by lupus rashes

*Medically unproven arthritis treatments are generally deductible since the IRS has taken the position that it cannot make judgments in the medical field. Payments to an unlicensed practitioner are deductible if the type and quality of their services are not illegal.

*Operating and maintenance costs for capital assets such as a pool, jacuzzi, heater, air conditioner etc. in terms of the water, electricity, and chemicals required are hidden costs which are deductible. All the costs are deductible even if none or only a portion of the capital asset was deductible.

*A weight control program recommended by your doctor to reduce the stress on arthritic joints

This article is not a substitute for professional accounting services. Please consult a competent tax professional for