The IRS has released new guidance that, for the first time, allows a tax deduction for breastfeeding supplies. From IRS Notice 2011-14:
The Internal Revenue Service has concluded that breast pumps and supplies that assist lactation are medical care under § 213(d) of the Internal Revenue Code because, like obstetric care, they are for the purpose of affecting a structure or function of the body of the lactating woman. Therefore, if the remaining requirements of § 213(a) are met (for example, the taxpayer’s total medical expenses exceed 7.5 percent of adjusted gross income), expenses paid for breast pumps and supplies that assist lactation are deductible medical expenses.
Just as importantly for many people (since most people don’t meet the 7.5% of AGI threshold) is that you can now use flex account and HSA money to purchase breastfeeding supplies.
This ruling by the IRS comes just a few months after several-dozen members of Congress sent a letter to the IRS, urging the IRS to allow breastfeeding supplies as a deductible medical expense. Click here to read prior Dinesen Tax Times coverage.