Tag Archive for Breast pump
Under Internal Revenue Code §213 an expense is considered for medical care if it is paid for the diagnosis, cure, mitigation, treatment or prevention of disease. It is deductible on the taxpayer’s Schedule A, subject to 7.5 percent of adjusted gross income for the year. However under Reg. §1.213-1(e)(1)(ii), expenses incurred for items that are merely beneﬁcial to the general health of an individual are not deductible.
The IRS has concluded that breast pumps and supplies that
assist in lactation are deductible as medical expenses under §213
because, like obstetric care, they are for the purpose of affecting the structure or function of the body of lactating women. In addition, amounts reimbursed for these expenses under a ﬂexible spending arrangement (FSA), an Archer medical savings account (Archer MSA), a health reimbursement arrangement (HRA) or a
health savings account (HSA) are not income to the taxpayer.