Can we deduct expenses for IVF treatment?

[MinhT · Accepted solution]

Yes, IVF procedures are deductible as medical expenses.

Medical Expenses are claimed in Schedule A - Itemized Deductions

Medical Expenses are subject to the 10% rule (or 7.5% if you are over 65) and you can only claim the excess over 10% (or 7.5%) of your Adjusted Gross Income.

Please note that Itemized Deductions will only "help" when they total more than your standard deduction.

For 2016, standard deductions are:

For a taxpayer under 65, not claimed as a dependent

• $6,300 for Single
• $12,600 for Married Filing Jointly, or Qualifying Widow(er) with dependent child
• $9,300 for Head of Household
• $6,300 for Married Filing Separately
• If you are over 65 or blind, add $1,250 for each instance or add $1,550 each instance if single and not a surviving spouse

 In TurboTax, you can enter Medical expenses by following these steps:

• Click on Federal Taxes
• Click on Deductions & Credits
• Under All Tax breaks, locate the section Medical and click on Show more
• Click Start next to Medical Expenses.

[emily_carter]

For 2017 returns, the new Schedule A floor is 7.5% for everyone.  So any expenses incurred over 7.5% of AGI are deductible medical expenses.

[databasepete]

so just so I'm clear, if you AGI is say $80K and you spent close to $35K on IVR treatments, etc during the year, you could claim everything in excess of $6K you spent (so $29K)?  Is that correct? We also paid for an egg donor ($12K), any idea if you can claim that as well?  

[DoninGA]

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@databasepete wrote:

so just so I'm clear, if you AGI is say $80K and you spent close to $35K on IVR treatments, etc during the year, you could claim everything in excess of $6K you spent (so $29K)?  Is that correct? We also paid for an egg donor ($12K), any idea if you can claim that as well?  

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You are correct, the amount of medical expenses paid that is over 7.5% of AGI is a deductible medical expenses on Schedule A.  

No you cannot claim as a medical expense the payment of $12K to the egg donor.