The tax code is thousands of pages long for a reason: it's filled with deductions and credits that most taxpayers never discover. While we all know about mortgage interest and charitable donations, there are dozens of legitimate tax write-offs that fly under the radar—potentially costing you thousands in overpaid taxes each year.
Here are some of the most surprising, yet completely legal, deductions that might apply to your situation. As always, consult with a qualified tax professional before claiming any deduction, as tax laws change and individual circumstances vary.
1. Your Swimming Pool (Under the Right Circumstances)
While it sounds too good to be true, the IRS has allowed taxpayers to deduct swimming pool costs when they're medically necessary. If you have a medical condition where swimming is prescribed by your doctor as treatment (such as severe arthritis or certain injuries requiring water therapy), the cost may qualify as a medical expense.
How it works: The pool must be primarily used for medical care, not recreation, and you'll need a doctor's written recommendation. Only the portion of construction costs that exceeds the increase in your property value is deductible. Additionally, ongoing maintenance costs directly related to the medical purpose may qualify.
Real case example: In the landmark case Cherry v. Commissioner, the Tax Court allowed a taxpayer to deduct a portion of their pool costs when it was installed specifically for a child with muscular dystrophy after doctor's orders for hydrotherapy.
2. Pet Moving Expenses During Job Relocation
While the Tax Cuts and Jobs Act (TCJA) suspended most moving expense deductions through 2025, they remain available for active-duty military members. And yes, this includes the cost of relocating your pets.
How it works: If you're an active-duty military member moving due to a permanent change of station, you can deduct the reasonable costs of moving your household pets—including dogs, cats, birds, fish, and even more exotic animals that live in your home. This includes transportation, kennel costs during the move, and any special pet carriers needed.
Documentation required: Keep all receipts for pet transportation costs and be prepared to show that the animals were your household pets before the move.
3. Body Scans and Unconventional Medical Treatments
The IRS definition of "medical care" is broader than many taxpayers realize. Preventative care like full-body scans, smoking cessation programs, and weight-loss programs (when prescribed for a specific condition like hypertension) can be deductible.
Even more surprising, treatments like acupuncture, chiropractic care, and specialized equipment like air purifiers for those with severe allergies may qualify as deductible medical expenses.
How it works: Medical expenses must exceed 7.5% of your adjusted gross income to be deductible, and you must itemize rather than take the standard deduction. Keep detailed records connecting the expense to a specific medical condition.
4. Foster Pet Expenses
If you foster animals for a qualified 501(c)(3) nonprofit organization, your unreimbursed expenses may qualify as charitable donations. This includes food, supplies, veterinary bills, and even a portion of utility bills attributable to the space used exclusively for foster animals.
How it works: You'll need documentation from the nonprofit organization confirming your role as a foster provider, along with detailed records of all expenses. The IRS has specifically recognized this deduction in cases where taxpayers work directly with qualified charitable organizations.
Real case example: In Van Dusen v. Commissioner, the Tax Court ruled that a woman who fostered cats for a charitable organization could claim food, litter, and medical expenses as charitable deductions when properly documented.
5. Unusual Business Expenses That Actually Work
Self-employed individuals and small business owners can deduct "ordinary and necessary" business expenses—a category with surprising flexibility when properly documented:
- Lawn Care Services: If you run a home-based business and regularly meet clients there, a portion of landscaping costs can be deductible as a business expense to maintain professional appearances.
- Sunscreen for Outdoor Workers: Lifeguards, construction workers, and other outdoor professionals can deduct high-SPF sunscreen as a business expense.
- Body Oil for Professional Bodybuilders: The Tax Court has specifically allowed professional bodybuilders to deduct body oil used during competitions as a business expense.
- Pet Food (In Very Specific Cases): A junkyard owner successfully deducted cat food used to attract feral cats that kept snakes and rodents away from their business inventory.
How it works: The key to unusual business deductions is the "ordinary and necessary" test. The expense must be common in your industry and needed for your business operations. Extensive documentation connecting the expense to business purposes is essential.
6. Gambling Losses (Up to Your Winnings)
While not widely known, taxpayers can deduct gambling losses up to the amount of their gambling winnings for the year. This applies to all legal forms of gambling, from casino games to horse racing, lottery tickets, and even raffle tickets.
How it works: You must report all gambling winnings as taxable income on your return. Then, if you itemize deductions, you can deduct losses up to the amount of those winnings. This requires meticulous record-keeping, including:
- Dates and types of specific wagers
- Name and location of gambling establishments
- People with you when gambling
- Amounts won or lost
Professional gamblers may have additional options for treating gambling as a business with associated expense deductions.
7. Clarinet Lessons and Orthodontic Work
In one of the tax code's most oddly specific provisions, clarinet lessons can be tax-deductible as a medical expense when recommended by an orthodontist to correct an overbite.
How it works: This stems from a 1962 ruling where the IRS determined that playing the clarinet strengthens facial muscles that can help correct an overbite. You'll need a doctor's or orthodontist's written recommendation specifying that the lessons are for medical rather than educational purposes.
This falls under the broader category of medical expense deductions, which means it's subject to the 7.5% AGI threshold and requires itemizing deductions.
8. Wigs for Medical Patients
The cost of a wig can be tax-deductible if it's purchased to alleviate the mental distress of hair loss due to a medical condition like alopecia or cancer treatment.
How it works: The IRS allows this deduction when the wig is purchased upon the advice of a physician to improve the mental health of a patient with a medical condition causing hair loss. Like other medical expense deductions, it's subject to the 7.5% AGI threshold and requires itemizing.
Documentation required: A doctor's prescription or letter explaining the medical necessity is essential, along with receipts for the purchase.
9. Home Security Systems for Business Purposes
If you have a home office or store business assets at home (like expensive equipment), a portion of your home security system may be deductible as a business expense.
How it works: For those with a qualifying home office, you can deduct the percentage of security costs that corresponds to the percentage of your home used for business. For example, if your home office takes up 10% of your home, you could potentially deduct 10% of security system costs.
If the security system was installed specifically to protect business assets in your home—even without a dedicated home office—a portion may still be deductible with proper documentation connecting the expense to business necessity.
Tax Planning Considerations
Before rushing to claim these deductions, consider:
- Documentation is crucial: Unusual deductions face greater scrutiny, so maintain meticulous records.
- Standard deduction comparison: For 2023, the standard deduction is $13,850 for singles and $27,700 for married couples filing jointly. Itemizing only makes sense if your total deductions exceed these amounts.
- Professional guidance: Tax laws change frequently. Work with a qualified tax professional familiar with your specific situation.
The most successful tax strategy combines knowledge of available deductions with careful record-keeping throughout the year. By understanding the full range of deductions available to you—including these less commonly known options—you can potentially reduce your tax burden while remaining completely within the bounds of tax law.
