Which of the following is not considered a medical expense for deduction purposes?

Elective cosmetic surgeries not for medical reasons do not qualify as deductible medical expenses. For an expense to be considered a medical deduction, it must be primarily for the prevention, diagnosis, cure, or treatment of a specific medical condition. Generally, elective surgeries that are performed solely for cosmetic purposes without a significant medical indication are not recognized as necessary medical expenses by the IRS.

In contrast, long-term care fees, costs associated with stop-smoking programs, and weight loss treatments prescribed for obesity all meet the criteria for medical deductions. These expenses are typically incurred for medical purposes and can offer significant benefits to overall health and wellbeing, thus making them eligible for deduction.