Lactation Equipment Is a Medical Cost

Reversing its prior position, the IRS has now concluded that the cost of breast pumps and supplies that assist lactation are medical care. Like obstetric care, the lactation equipment affects the structure or function of the body of a lactating woman.

The costs of this equipment are deductible medical expenses. The costs can also be reimbursed through flexible spending accounts (FSAs), health savings accounts (HSAs), and other reimbursement arrangements.

IRS Publication 502, Medical and Dental Expenses, will be revised shortly to reflect the new IRS position on lactation equipment.

Source: Ann. 2011-14