@Jo5832 wrote:
Because the quality of eggs deteriorates over time, which causes birth defects, freezing eggs at age 35 or possibly from age 30 on does measurably decrease the potential of medical issues in someone's children, making the argument stronger than the one for same sex couples wishing to have kids.
"Medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and for the purpose of affecting any part or function of the body...Medical care expenses must be primarily to alleviate or prevent a physical or mental disability or illness."
The problem is that the IRS does not clearly define what types of prevention are allowed. For example, a gym membership for an otherwise healthy person is not deductible, even though it could be argued that exercise prevents disease, but dental cleanings are deductible, even if you don't currently have cavities or other oral disease. Also, you can only deduct expenses for yourself, your spouse, and your dependents.
The cost of egg freezing by a healthy woman who wants to delay her own childbirth (a personal choice, and not a medical treatment to treat, mitigate or cure a disease) would not seem to be deductible, because you are not preventing or treating a disease in yourself. Your suggestion that you are preventing disease in a future child also doesn't work, because medical expenses are deductible when paid for the healthcare of a dependent, but not a potential future dependent.
Ultimately if you want to deduct egg freezing expenses, please take advice from your own tax professional, and be prepared to prove your argument if audited.
