Lactation Expenses as Medical Expenses

While I personally don't think that breast pumps should be "medical" equipment, my rationale is completely outside the context of what is socially acceptable in our day and time: that all women should at least attempt to breastfeed their babies and unless there are extenuating circumstances, should continue to do so as long as its beneficial to the child (note that I don't say beneficial to the mother...we'd all have given up very early in the process if it were all about us!)...and that in conjunction with this ideal, breastpumps should be given out in the hospital instead of free formula and pacifiers. But thats just me. Given the realities of the situation, where women in this country are given limited (or no) flexibility in terms of when they have to return to work after the birth of a child and the extremely backwards perspective our country has on breastfeeding, I applaud the fact that the government is doing this one small thing to make life just that much easier for moms (and families) that choose to breastfeed their babies. Make sure your companies are updating their policies and share this information with your friends.


As provided by the IRS in an Announcement on February 10, 2011:

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).