Yoga Therapy and the U.S. Tax Code: Policy and Practical Considerations

Abstract

Expenses for "Yoga therapy" should be deductible if they are specifically for medical care (as broadly defined by the U.S. Internal Revenue Service, or "IRS") and not merely for the general health of the individual. Moreover, the deductibility of payments depends on the nature of the services rendered and not the experience, qualification, or title of the person rendering the service. Proof of medical purpose, however, remains with the taxpayer. The profession itself and the informal business practices of some Yoga therapists may not offer the taxpayer much documentation support. In addition, due to the high percentage threshold, tax deductibility is of limited practical benefit for most taxpayers, with the exception of those using Medical Savings Accounts (MSAs).