@September120
Before this would be become an issue that we could answer with research, somebody would have to be audited, lose the deduction, and take their case to Tax Court, which would eventually issue a written ruling.
The only ruling I know of that even comes close to this topic is a ruling that same-sex couples cannot deduct fertility treatments if they are not actually infertile, but require the fertility services to have children becaise they are in a same sex relationship. Courts have ruled that this is not a medical procedure “for the diagnosis, treatment or mitigation of a disease or condition affecting the natural function of the body”. If people want to deduct fertility treatments for same sex couples, they need to get Congress to change the law.
Unfortunately, this is not very informative as far as a normally fertile person freezing their eggs because they haven’t met the right partner yet, or aren’t ready to have children at 35 but think they might be ready at 40 or 45.
I tend to think (personal view) that for a normally fertile person, egg freezing would not be deductible. But I am not an attorney, and if you want a definitive opinion, you will need to hire your own expert.
