The IRS ruled that costs and fees relating to egg donation, IVF procedures and gestational surrogacy did not qualify as deductible medical expenses under Code Sec. 213. However, medical costs and fees directly attributable to the taxpayers were deductible within the limitations of Code Sec. 213, including sperm donation and sperm freezing.
Posted by Lewis J. Saret, Co-General Editor, Wealth Strategies Journal.