Lactation Expenses as Medical Expenses
Announcement 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. Amounts reimbursed for these expenses under flexible
spending arrangements, Archer medical savings accounts, health reimbursement
arrangements, or health savings accounts are not income to the taxpayer.
The Service will revise Publication 502, Medical and Dental Expenses, to include this
information.
ADDITIONAL INFORMATION
For additional information concerning this announcement, contact Amy S. Wei of the
Office of Associate Chief Counsel (Income Tax and Accounting) at (202) 622-7900 (not
a toll-free call).
http://www.irs.gov/pub/irs-drop/a-11-14.pdf
