“In filing one’s taxes, it may be necessary to distinguish between breast implants that are merely ‘large,’ and breast implants that are ‘extraordinarily large.’

The relevant ruling on this subject came in 1994 in a case known as Hess v. Commissioner. The plaintiff, a self-employed exotic dancer, had implants that expanded her bust size to the size 56FF. For tax purposes, she treated these as a deductible business expense on her schedule C. The IRS contested her deduction.

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The courts ruled in her favor:

‘Because petitioner’s implants were so extraordinarily large, we find that they were useful only in her business. Accordingly, we hold that the cost of petitioner’s implant surgery is depreciable.'”