If I had to pay out of pocket for fertility assessment and ultimately egg freezing, would this be a qualified medical expense?

[krrudolph]

This would include costs of medication, the procedure, blood draws, etc.

[Bsch4477]

Those are deductible medical expenses if you itemize. You can deduct an amount of total medical expenses which is greater than 7.5 percent of your AGI. 

[krrudolph]

Thanks! That is great to know. I didn't quite understand if it was something that had to be medically necessary or if any medical expense that was paid out of pocket should be included. 🙂 

[xmasbaby0]

https://turbotax.intuit.com/tax-tips/health-care/medical-expenses-checklist/L6MkxxlyW

[Opus 17]

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@krrudolph wrote:

Thanks! That is great to know. I didn't quite understand if it was something that had to be medically necessary or if any medical expense that was paid out of pocket should be included. 🙂 

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Well, this is complicated.  It kind of depends on why you are doing it.

Medical expenses are deductible if they are to treat, cure or mitigate any disease or condition affecting the natural function of the body.

The courts have ruled, for example, that fertility services for otherwise healthy same-sex couples are not deductible because they are not intended to treat a defect or disease.  While this seems out of step with current society, Congress would have to change the law; the courts and the IRS can't ignore the law just because the culture has changed.

If you are freezing your eggs just because you are young and don't have a partner, and want to have "fresh" eggs for when you are older and settle down, that may not be deductible.  On the other hand, aging is a disease or condition that affects the natural function of the body, so preparing for aging may make the expenses deductible.  I don't actually know of any tax court cases or rulings one way or the other, and it depends on your facts and circumstances.

You can certainly list the expenses as a deduction and take your chances, fewer than 1% of tax returns are audited.

[krrudolph]

Thank you for this. I have only one ovary, aging (almost 37), very low AMH levels and PCOS...so while I obviously didn't need it to live, definitely needed it to preserve my fertility. I really appreciate your insight - I feel better about including the deduction.