No Medical Deduction for Same-sex Partner's In Vitro Fertilization (IVF) Costs

The taxpayer and his same-sex partner attempted to have a child through an IVF process with an unrelated gestational surrogate. The taxpayer paid approximately $57,000 for the IVF process, which he sought to deduct as medical expenses on his tax return. After the IRS disallowed the claimed deduction, the taxpayer pursued an internal IRS appeal and, upon receiving an adverse ruling, filed a lawsuit. The district court agreed with the IRS that the IVF costs were not deductible medical expenses under IRC Sec. 213 because they were not incurred for the medical care of the taxpayer, his spouse, or a dependent. Furthermore, the IVF costs didn't qualify as medical care under IRC Sec. 213 because they were neither for diagnosis, cure, mitigation, treatment, prevention of disease, nor to affect any bodily structure or function of the taxpayer. Joseph F. Morrissey, 119 AFTR 2d 2017-401 (D.C. FL).