Which of the following is NOT considered a tax-deductible medical expense under IRS rules?

Cosmetic surgery expenses are not considered tax-deductible medical expenses under IRS rules because they are typically categorized as elective procedures rather than medically necessary treatments. According to IRS guidelines, for a medical expense to be tax-deductible, it generally must be necessary to treat a medical condition or for the improvement of a physical function. Since cosmetic surgery does not fall into these categories, it cannot qualify for a deduction.

In contrast, long-term care insurance premiums, out-of-pocket prescription costs, and health insurance premiums do qualify as tax-deductible medical expenses to certain limits, reflecting their necessity in managing health care costs. Thus, this distinction is crucial for understanding which medical expenses can be deducted when filing taxes.