Deducting the cost of sperm on taxes?

[maryeliz]

Has anyone gotten an answer from an accountant about whether this is allowable?

I did check out the IRS pubs and found this:

http://www.irs.gov/publications/p502/ar02.html#en_US_publink1000178933

Fertility Enhancement

You can include in medical expenses the cost of the following procedures to overcome an inability to have children.

• Procedures such as in vitro fertilization (including temporary storage of eggs or sperm).

• Surgery, including an operation to reverse prior surgery that prevented the person operated on from having children.

There was no specific info about what fertility related stuff is disallowed.

[kgulbransen]

Yes, you can. It's any medical expense (including driving to and from the sperm bank/clinic) that is related to a medical condition (in this case, it's in our favor that our "condition" is considered infertility). That does include sperm because you need sperm to help your "medical condition." Catch my drift?

However...it's only anything above 7.5% of your adjusted gross income. So if you make $50,000 per year, it's anything that you spent over $3750 would be tax deductible.

Hope that helps.

[cejae]

 Pretty much everything related to infertility is allowable.  I deducted sperm, meds, accupuncture, travel etc last year.  It made a *huge* difference.  This year I'm deducting all of that plus the (all out of pocket) IVF fees. 

[maryeliz]

Thanks, much appreciated!

[AmandaMom]

I'm glad someone asked this question! DW was wondering the same thing. We live in NC, so our marriage is not recognized, but she is claiming me as a dependent because I didn't work at all last year. Can she still deduct our sperm/RE expenses even though I'm the one with the "infertility"?