Pratt on Tax Deductions for IVF, Egg Donation, and Surrogacy

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Over at the TaxProf Blog, Professor Katherine Pratt (Loyola-L.A.) has an op-ed, Morrissey Creates New Uncertainty Regarding Tax Deductions for IVF, Egg Donation, and Surrogacy.  Commenting on the Tax Court’s decision in Morrissey v. United States (11th Cir. Sept. 25, 2017), Pratt writes:

The Morrissey court states that “[a]s a matter of both policy and practice, the IRS has consistently refused deductions sought by heterosexual taxpayers for IVF-related expenses similar to Mr. Morrissey’s.”  This statement is, at best, confusing and, at worst, simply false. The IRS has, in fact, allowed different-sex married couples tax deductions for both IVF and egg donor costs. In addition, although the IRS has challenged tax deductions for surrogacy expenses, the IRS also has settled surrogacy cases in favor of medically infertile different-sex married taxpayers who deducted surrogacy expenses.

Read the full post here.

Katherine Pratt is also a contributor to the forthcoming Feminist Judgments: Rewritten Tax Opinions, providing the commentary on Jennifer Bird-Pollan‘s feminist rewrite in Magdalin v. Commissioner, 96 T.C.M. (CCH) 491 (2008), aff’d, 2010-1 U.S. Tax Cas. (CCH) ¶ 50,150 (1st Cir. 2009), another case in which a single man was denied a medical expense deduction for costs associated with assisted reproduction.

More about the contributors and contents of Feminist Judgments: Rewritten Tax Opinions is available here.

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