Get into hot water, but not with the IRS

As flurries begin to descend on the Northern half of the country, thoughts turn to wood stoves, and hot tubs.

Buying one of the latter can be tax deductible. In order to qualify, a buyer must have a health professional's note verifying that the spa's primary purpose is for easing a recognized medical condition.

There are other caveats. Among them: The expense of the hot tub has to exceed 7.5 percent of your annual gross income to be considered for a deduction. And if the hot tub improves the value of your property, the tax deduction will decrease proportionately. Who said holistic healthcare was simple?

For more information, call 800-TAX-FORM - and request IRS Publication 502.

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