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Mark Taylor
Mark Taylor, Certified Public Accountant (CPA)
Category: Finance
Satisfied Customers: 1644
Experience:  Certified Public Accountant
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If a person use IVF /donor egg cycle as fertility treatment

Customer Question

If a person use IVF /donor egg cycle as fertility treatment what kind of expenses could be written off the tax ? I assume that medical expenses related to person's treatment could be accounted for, but not sure if the expenses for donor's agency service, medical expenses of the donor, donor's traveling, per diem etc expenses may be included.
Submitted: 5 months ago.
Category: Finance
Expert:  Mark Taylor replied 5 months ago.

Hi, my name is Mark. I will be happy to help you with your questions.

Expert:  Mark Taylor replied 5 months ago.

Here is an exert from a Private letter Ruling regarding IVF and donor costs.

You have represented that you will pay the fee to the donor, the fee to the agency that procured the donor, the donor’s medical and psychological testing expenses, the insurance for post-procedure medical or psychological assistance to the donor, and the cost of the legal contract between you and the donor, in order to enable you to obtain a donated egg for implantation into your body. Because these costs are preparatory to the performance of your own medical procedure, the expenses are medical care for purposes of § 213

https://www.irs.gov/pub/irs-wd/0318017.pdf

Expert:  Mark Taylor replied 5 months ago.

Based on this I would say most of the donor costs would qualify as medical expenses.

Customer: replied 5 months ago.
Basically you would advise to file this year tax report and include the expenses. I read about it a lot, it still seems not quite certain. Would you say it is OK to file and see what happens?
Expert:  Mark Taylor replied 5 months ago.

I would exclude the per diem costs but the other costs seem to fit under the category of being preparatory to the performance of a medical procedure (medical care for purposes of Section 213). It is aggressive but not unreasonable.