Lactation Supplies Considered Medical Expenses

The tax agency’s announcement said the decision was reached “because, like obstetric care, they are for the purpose of affecting a structure or function of the body of the lactating woman.”

So, if a taxpayer’s total medical expenses are higher than 7.5% of adjusted gross income, the lactation expenses are considered deductible on a federal tax return. Also, the agency said, money reimbursed for the lactation supplies under a flexible spending account or similar arrangement is not considered income to the taxpayer.

The IRS announcement is at http://www.irs.gov/pub/irs-drop/a-11-14.pdf.