7 unusual tax deductions

In most cases, the cost of cosmetic procedures, including breast implants, are not deductible medical expenses. In 2011, one taxpayer found a loophole.

An adult entertainer claimed her augmentation as a business expense because her breasts were "stage props" that contributed to her ability to earn a living. After some consideration, the IRS agreed.

"It was ruled an ordinary and necessary expense, and the deduction was allowed," says Bonnie Lee, who as an enrolled agent represents taxpayers before the IRS.

Unlike medical expenses, which must total at least 7.5% of your adjusted gross income to be claimed as deductions, there are no minimums for claiming business expenses.

Of course, it's not the kind of deduction that will work across the board, but, according to Lee, it's an example of how an offbeat claim can be granted if the taxpayer has a strong case to support it.