Internal Revenue Service
Revenue Ruling

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 Rev. Rul. 71-48

1971-1 C.B. 99

Sec. 213

IRS Headnote

The cost of specialized equipment that enables a deaf taxpayer to communicate effectively over a regular telephone by means of converted teletype signals is deductible as a medical expense.

Full Text

Rev. Rul. 71-48

The taxpayer, who is deaf to the extent that he cannot use a telephone in the regular manner even if it is equipped with an amplifier, purchased specialized equipment that, when used in conjunction with a regular telephone, enables him to communicate over the telephone with anyone who has identical equipment. When the deaf individual wishes to make a telephone call he places the handset of an ordinary telephone into a cradle on the specialized equipment and dials a number. This specialized equipment in turn is connected to a donated teletype machine. When the telephone connection is made, the deaf individual types out his message. The specialized equipment converts teletype signals into telephone signals and telephone signals into teletype signals. Thus the deaf individual types out his message and communicates it to the other party who answers him in like manner.

Held, since the specialized equipment was purchased by the taxpayer primarily for the mitigation of his condition of deafness, its cost is deductible by him as an expense paid for medical care subject to the limitations provided in section 213 of the Internal Revenue Code of 1954.