It depends. Medical expenses are deductible if they are for the cure, mitigation, treatment or prevention of a specific disease or for purposes of affecting any structure or function of the body [ยง213(d)]. Massages for the cure or relief of back or neck problems might qualify. If the massages were for general welfare and not for a medical purpose, they are not deductible.
In TC Memo 1995-200, the court denied massage expenses where the taxpayer believed the massages would relieve her mental stress. The court also stated that in order to be deductible, massage treatment must have a proximate relationship to diagnosis, cure, mitigation, treatment, or prevention of disease.