Tax News

CCH (cch.taxgroup.com) reports:

  A taxpayer was denied a Code Sec. 213 medical expense deduction for in vitro fertilization (IVF) expenses incurred in fathering two children. The taxpayer was a fertile man who used IVF for non-medical reasons. He had no physical or mental condition that prevented him from procreating without the use of IVF technologies. The expenses were not, therefore, incurred for the treatment of a medical condition or for the purpose of affecting any structure or function of the body. Under Code Sec. 262, they constituted non-deductible personal expenses.

W. Magdalin, TC Memo. 2008-293, Dec. 57,629(M)

Other References:

 
Code Sec. 213

  CCH Reference - 2008FED ¶12,543.42

 
Code Sec. 262

  CCH Reference - 2008FED ¶13,603.945

  Tax Research Consultant

  CCH Reference - TRC INDIV: 39,052
CCH Reference - TRC INDIV: 42,074.20
CCH Reference - TRC INDIV: 42,074.40