Can You Write Off a Medical Wig as a Medical Expense on Taxes?

When facing medical hair loss from chemotherapy, alopecia, radiation, or burns, the cost of a high-quality wig, often called a cranial prosthesis, can feel overwhelming. The good news is that under certain conditions, medical wigs may qualify as a tax-deductible medical expense.

Here’s what you need to know about when wigs count as a write-off, how to claim it properly, and what documentation you will need.

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IRS Rules on Medical Expenses

According to the Internal Revenue Service (IRS), some out-of-pocket medical expenses are deductible if they are primarily intended to treat or alleviate a medical condition. This falls under IRS Publication 502 – Medical and Dental Expenses.

A wig can qualify as a deductible expense if:

• It is prescribed by a physician for medical reasons such as hair loss from disease or treatment

• It is considered necessary for the patient’s mental health or medical care

Without a prescription, the IRS treats wigs as cosmetic and they are not deductible.

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How to Claim a Wig as a Medical Expense

To include a medical wig as a deduction, you will need to:

1. Obtain a Doctor’s Prescription

   • The prescription should clearly state the wig is for medical treatment (cranial prosthesis for alopecia, chemotherapy, burns, or radiation).

2. Keep Detailed Records

   • Save your purchase receipt

   • Retain the physician’s order

   • Hold onto any related insurance paperwork if you received partial coverage

3. Itemize Your Deductions

   • Medical wig costs can be included with your other out-of-pocket medical expenses

   • These expenses are deductible only if they exceed 7.5% of your adjusted gross income (AGI) for the year

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How This Differs From California’s Sales Tax Exemption

It is important to distinguish between sales tax exemptions and income tax deductions.

• California Law (CDTFA Annotation 425.0397): Wigs prescribed for medical hair loss are sales tax-exempt at the time of purchase. Read our full guide to California’s tax exemption here.

• IRS Deduction: A wig prescribed for medical reasons can also be claimed as a deductible medical expense on your federal tax return and in some cases on your state tax return.

This means you may benefit twice by avoiding sales tax when you purchase your wig and then claiming the expense as a deduction at tax time.

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Insurance Coverage vs. Tax Deduction

Insurance and taxes often overlap when it comes to medical wigs.

• If your insurance covers part of your wig, only the portion you paid out of pocket can be included as a medical expense for tax purposes

• If your insurance does not cover wigs, your full expense may be deductible if you have a prescription

➡️ Learn more about getting insurance to cover your wig purchase

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Key Takeaway

Yes, you can write off a medical wig if you have a valid physician’s prescription and proper documentation. Treated as a medical expense, it may lower your taxable income when combined with other qualifying costs.

If you are purchasing a wig due to medical hair loss, make sure to:

• Ask your doctor for a prescription

• Save all receipts and documentation

• Speak with your tax advisor to ensure you claim the deduction correctly

At Sheitels.com, we support clients through every step of the process, including guidance on insurance, documentation for tax deductions, and helping you choose a wig that restores confidence.