I'm not a CPA so I can't give you tax advice
I often write prescriptions for my patients who need specific shoes for their foot problems. For those patients who need better shoegear but are hesitant about spending the money - I find that (as long as the shoes are medically necessary) I can write RX's for the patients which may make it tax deductible. Sometimes patients can use their "Flex Dollars" through their insurance plan to reimburse them for the shoes. I had a patients several years ago who had severe foot problems and she absolutely loved her retail job which required that she spend long hours on her feet. She talked to her boss and the company decided to purchase the shoes for her because she was such a valuable employee.
The usual prescriptions are for:
*MBT's (For Heel Pain, Osteoarthritis, Hallux Limitus, Metatarsalgia, Tendonitis, ect)
*Rocker Bottom Soled Shoes (same as MBT's)
*Extra-Depth Shoes (For Diabetics, Neuropathy, Severe Hammertoes, Corns on the tops of toes, Painful toes, Morton's Neuroma's, ect)
*Crocs Rx (For Everybody! I highly recommend wearing Crocs Rx as your house shoe - for "puttering" around the house - this will prevent everything from warts, foreign bodies, fractures, heel pain, broken toes, ect). We carry Crocs RX in our office that cost $50 and our staff is trained to fit patients properly. Also, you can use our referral code and save 20% if you order through the Crocs website (the code is 40011802). I always tell patients that I don't care if they purchase cheap knock-off's - it's still preferable to walking barefoot!
*Shoes with a Steel Shank (For Severe Biomechanical Strain caused by Flat Feet, Over-Pronation, Ligament Laxity, Tendonitis, Hypermobility, Metatarsalgia, Overuse Syndrome, ect). A good site for this is: vanderbilts.com
*New Balance (Great Walking Shoe for many different foot types - especially if you get a NB with "Roll Bar" Technology).
Talk to your Podiatrist about possibly writing an RX for the shoe that you need...
Have a great day!
Dr. Cathleen A. McCarthy