You are correct that it is unclear in the IRS Publication. That said, I would include it as a deductible medical expense for similar reasoning and you have read in the forums. It is a medically necessary expense in order to treat a medical concern.
My basis for saying this is because fertility treatments are deductible, including the cost of donor sperm. So, if donor sperm is required for you to have children, it is a valid and medically necessary expense.
For medical expenses to be deducted on the tax
return, you must itemize deductions on Schedule A, and your unreimbursed
medical expenses must exceed 10 percent of your adjusted gross income (AGI).
Then, you can only deduct the amount by which your unreimbursed medical
expenses exceed this 10 percent threshold (7.5% of AGI for age 65 and older
until 2017).
Where to
enter medical expenses in TurboTax:
While inside the software and working on your return,
type medical expenses, sch a in the Search at the top of the
screen (you may see a magnifying glass there). There will be a popup that
says Jump to medical expenses, sch a. Select that
to get to the general area.
Please see the following
link for a comprehensive list of deductible medical expenses. IRS
Medical Expenses
