According to our tax guide, the cost of a wig purchased upon the advice of a physician for the mental health of a patient who has lost all of his or her hair from disease would be reimbursable.
We would need a letter from a physician stating that the wig is required due to a specific medical condition. The letter should be on the physician's letterhead with clear reference to the specific case. It can be brief and does not have to go into detail or great substantiation. It simply must recommend the wig to treat a specifically diagnosed medical condition. You can submit the letter along with a provider receipt and a Reimbursement Claim Form.