The Internal Revenue Service said that the amounts paid for certain diagnostic procedures and devices, such as an annual physical examination, a full-body electronic scan and a pregnancy test kit, qualify as deductible medical care expenses if they are not otherwise compensated.
IRS Revenue Ruling 2007-72 said the costs are deductible expenses even though the individual isn't experiencing any symptoms of illness. In the case of a scan that serves no non-medical function, the individual doesn't have to consult a physician first, and the expense isn't disallowed because of the high cost or existence of less expensive alternatives.
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