Internal Revenue Service
Revenue Ruling

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 Rev. Rul. 73-53

1973-1 C.B. 139

Sec. 213

IRS Headnote

The cost of repairing specialized equipment used with a regular telephone that enables a deaf person to communicate with others having identical equipment is deductible as a medical expense; Revenue Ruling 71-48 amplified.

Full Text

Rev. Rul. 73-53

Revenue Ruling 71-48, 1971-1 C.B. 99, holds that the cost of specialized equipment that, when used in conjunction with a regular telephone, enables a deaf person to communicate over the telephone with anyone who has identical equipment is deductible as a medical expense under section 213 of the Internal Revenue Code of 1954. However, that Revenue Ruling did not discuss the tax treatment of amounts spent to repair the equipment.

Held, where the specialized equipment described is used primarily to mitigate the condition of deafness of the taxpayer, his spouse, or his dependent, any amounts spent by the taxpayer to repair the equipment also may be deducted by him as a medical expense, subject to the limitations of section 213 of the Code.

Revenue Ruling 71-48 is hereby amplified.