???????????? ???????????????????????????? ???????????????????????? ???????????????????? ????????????????????????????????????.

???????? ???? ???????????????? ???????????? ???????????????? ???????????????? ???????????? ???????????????????????????? ???????????????????????????? ???????????????????????????? ???????? ???????????????? ???? ???????????????? ???????????? ???????????? ???????????? ???????????????????????? ???????????????????????????? ???????????????????????? ???????????????????? ????????????????????????????????????.

The ruling limits medical deductions to, only medical costs directly attributable to the couple. According to the IRS the couple could deduct, as medical expenses, only fees and costs directly attributable to their own medical care, such as sperm donation and freezing.

Since expenses involving egg donation, IVF, and gestational surrogacy are incurred for someone who isn’t the taxpayer, the taxpayer’s spouse or the taxpayer’s dependent, payments related to those services are not deductible as medical expenses under Code Sec. 213.