Medical Expenses

Generally cosmetic surgery is not deductible. However, Cosmetic surgery that is necessary to improve a deformity from a accident or disease is deductible.

Inpatient treatment and expenses for meals and lodging at a treatment center for alcohol or drug addiction are a medical itemized deduction.
Also transportation to Alcoholics Anonymous meetings are deductible.
They are reportable on IRS Schedule A limited to the 10% / 7.5% AGI limitation.

Eye exams, eyeglasses and contact lens, including equipment and materials for using contacts ,such as saline solutions and enzyme cleaners, can be listed as a medical itemized deduction on IRS Schedule A limited by the 10% / 7.5% AGI limitation..

The cost of purchasing an air conditioner is deductible (as part of your medical itemized deductions subject to the 7.5% AGI limitation)only if your doctor signifies that it is necessary for your relief from allergies or other respiratory ailments.

You are allowed to deduct medical expenses paid on behalf of your parents even if they aren't your dependents.