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Birth Control As A Medical Expense: Tax Deductions Research Paper

It also includes the costs of sterilization for women and vasectomies for men" (Erb 2013). When deducting the birth control, it is also important to itemize the expense. "You must itemize your deductions (i.e.; Schedule a) in order to qualify. You cannot use the standard deduction and claim medical and dental expenses" (Patton 2014). It is also essential that these medical expenses are tabulated accurately. "You must have paid medical expenses during the calendar year. If you paid by check, the date you mailed or delivered the check is usually the qualifying date of payment" (Patton 2014). In other words, what is reimbursed is what the patient pays, not the actual cost, if some of the expense was covered by insurance. If the birth control pill is covered by insurance, it is not deductible. If only part of the birth control is covered by insurance, you can only deduct the amount which is not covered.

It should be noted that for some, select groups of persons can do wholesale deductions for their health insurance premiums (which may include birth control). "Self-employed people who qualify are allowed to deduct 100% of their health insurance premiums (including dental and long-term care coverage) for themselves, their spouses, and their dependents. it's important to understand, however, that this is not a business deduction. It is a special personal deduction for the self-employed. This deduction applies only to your federal, state, and local income taxes,...

The premiums are deductible in addition to the deduction for medical expenses all taxpayers receive.
Thus, the answer to the question 'is birth control deductible' is a qualified 'yes,' provided it is a medication or procedure performed by a physician and not obtained over-the-counter. Expenses covered by insurance are not deductible and many plans do cover contraception and other forms of birth control (including sterilization). But if the taxpayer's plan does not than his or her birth control is indeed covered as a deductible expense.

References

Erb, K. (2013). Deducting the cost of health insurance. Forbes. Retrieved from:

http://www.forbes.com/sites/kellyphillipserb/2013/03/13/ask-the-taxgirl-deducting-the-cost-of-birth-control/

Fishman, S. (2014). The self-employed health insurance deduction. Nolo. Retrieved from:

http://www.nolo.com/legal-encyclopedia/the-self-employed-health-insurance-deduction-a-valuable-personal-deduction.html

Lee, B. (2011). Medical expenses -- what can and cannot be written off. Fox Business News.

http://www.foxbusiness.com/personal-finance/2011/01/06/medical-expenses-written/

Patton. M. (2014). 7 rules for deducting medical and dental expenses. Forbes. Retrieved from:

http://www.forbes.com/sites/mikepatton/2014/02/26/7-rules-for-deducting-medical-and-dental-expenses/

Publication 502. (2013).IRS. Retrieved from:

http://www.irs.gov/publications/p502/ar02.html#en_US_2013_publink1000178900

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