{"id":5088,"date":"2011-02-27T18:02:56","date_gmt":"2011-02-27T23:02:56","guid":{"rendered":"https:\/\/old.visionpayroll.com\/kb\/?p=5088"},"modified":"2011-02-27T18:02:56","modified_gmt":"2011-02-27T23:02:56","slug":"irs-announces-lactation-expenses-qualify-as-deductible-medical-expenses","status":"publish","type":"post","link":"https:\/\/old.visionpayroll.com\/kb\/2011\/02\/irs-announces-lactation-expenses-qualify-as-deductible-medical-expenses\/","title":{"rendered":"IRS Announces Lactation Expenses Qualify as Deductible Medical Expenses"},"content":{"rendered":"<div class=\"img alignright size-medium wp-image-5091\" style=\"width:300px;\">\r\n\t<a href=\"https:\/\/old.visionpayroll.com\/kb\/wp-content\/uploads\/2011\/02\/Mother-and-Newborn.jpg\"><img src=\"https:\/\/old.visionpayroll.com\/kb\/wp-content\/uploads\/2011\/02\/Mother-and-Newborn-300x198.jpg\" alt=\"IRS Announces Lactation Expenses Qualify as Deductible Medical Expenses\" width=\"300\" height=\"198\" \/><\/a>\r\n\t<div>IRS Announces Lactation Expenses Qualify as Deductible Medical Expenses<\/div>\r\n<\/div>In <a href=\"https:\/\/old.visionpayroll.com\/kb\/wp-content\/uploads\/2011\/02\/a-11-14.pdf\" target=\"_blank\">Announcement 2011-14<\/a>, the <a href=\"http:\/\/www.irs.gov\/\" target=\"_blank\">Internal Revenue Service (IRS)<\/a> \u201chas concluded that breast pumps and supplies that assist lactation are medical care under \u00a7 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.\u201d Therefore, assuming all other requirements are met, these expenses qualify as deductible medical expenses.<\/p>\n<p><strong>Reimbursement Allowed Under Flexible Spending Arrangements<\/strong><\/p>\n<p>Since these amounts qualify as deductible medical expenses, reimbursements of \u201cthese expenses under flexible spending arrangements [FSAs], Archer medical savings accounts, health reimbursement arrangements, or health savings accounts are not income to the taxpayer.\u201d<\/p>\n<p><strong>Publication 502 to Be Revised<\/strong><\/p>\n<p>The <a href=\"http:\/\/www.irs.gov\/\" target=\"_blank\">IRS<\/a> will revise <a href=\"https:\/\/old.visionpayroll.com\/kb\/wp-content\/uploads\/2011\/02\/p502.pdf\" target=\"_blank\">Publication 502, <em>Medical and Dental Expenses<\/em><\/a>, to include this information<\/p>\n<p><strong>Contact Vision Payroll for Further Information<\/strong><\/p>\n<p>Contact Vision Payroll if you have any questions on <a href=\"https:\/\/old.visionpayroll.com\/kb\/wp-content\/uploads\/2011\/02\/a-11-14.pdf\" target=\"_blank\">Announcement 2011-14<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>IRS Announces Lactation Expenses Qualify as Deductible Medical Expenses In Announcement 2011-14, the Internal Revenue Service (IRS) \u201chas concluded that breast pumps and supplies that assist lactation are medical care under \u00a7 213(d) of the Internal Revenue Code because, like obstetric care, they are for the purpose of affecting a structure or function of the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[4],"tags":[1472,1350,1349,943,374,375,965,66,321,1473],"_links":{"self":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts\/5088"}],"collection":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/comments?post=5088"}],"version-history":[{"count":2,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts\/5088\/revisions"}],"predecessor-version":[{"id":5093,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts\/5088\/revisions\/5093"}],"wp:attachment":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/media?parent=5088"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/categories?post=5088"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/tags?post=5088"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}