The Minnesota Society of Certified Public Accountants recently surveyed its CPA members about the most creative tax deductions proposed by their clients. Here are some of the most memorable responses from the MNCPA’s annual list of strange and unacceptable tax deductions for 2012.

Ab-solutely Not

A ballerina was surprised to discover that she couldn’t deduct the cost of a tummy tuck.

A New Wrinkle

One woman’s attempt to deduct BOTOX expenses as an “image enhancement” expense? Not a smooth move

Filing Expenses

Sing us a song, you’re the piano man. Just don’t try to claim your manicures as a business expense, as one piano player proposed.

Beware of the Very Small Dog

A farmer who tried to claim food and veterinary expenses for his toy poodle as a farm-building “guard dog” was barking up the wrong tree.

Not a Deduction? Bingo!

One woman took a chance on deducting gambling losses as a charity donation. Mark that down as another gambling loss.

Off the Deep End

Many reasons for deducting the cost of a swimming pool were offered—including as a medical expense—but they didn’t float.

Children Need to be Seen

While children/dependents are considered an acceptable deduction, one filer failed to realize that he needed to actually have children/dependents in order to claim them.

Not a Bright Move

Try to deduct tanning-bed expenses, as one filer did, and you’ll get burned every time.

No Sweat

One woman hoped to shed some pounds and add a deduction by writing off the cost of “Zumba” exercise classes. One out of two isn’t bad