Even nose jobs can be deductible -- as long as you need your nose for work.

A wine store and wine bar owner from California was able to successfully write off his nose job as a business expense last year because he was having problems smelling.

He claimed the surgery was medically necessary for his job, given the several buying trips he took to Europe each year where he needed to be able to smell properly to pick out the best wines.

His tax preparer, enrolled agent Bonnie Lee, deemed it a necessary business expense but told him to get a note from his doctor detailing the smelling condition and prescribing the nose job in case the IRS decided to sniff around.

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