| It would certanly be deductable as a medical expense if it exceeded 7.5% of your AGI and it were for medical care. Personal counseling of a type were I'm supposing you are talking about would not be deductible.
Everything else is related to how you argue it. I believe there is some support for psychotherapy sessions being deductable for psycotherapists. Not a general therapist for psych, but a freudian psycotherapist because continued psychotherapy is an ordinary and necessary expense of doing business for psychotherapists. (I think it's part of the general theory.) As to if it is necessary for those not there, I don't think so. But, it's all in how you argue it.
__________________ When you are a Bear of Very Little Brain, and you Think of Things, you find sometimes that a Thing which seemed very Thingish inside you is quite different when it gets out into the open and has other people looking at it. --W. T. Pooh (aka A. A. Milne) |