Birth Control as a Tax-Deductible Medical Expense
This paper examines whether birth control qualifies as a deductible medical expense under U.S. tax law, drawing on IRS Publication 502 and related guidance. It explains the AGI threshold requirements for deducting medical expenses, clarifies which forms of birth control are eligible (prescription-only) versus ineligible (over-the-counter), and outlines the itemization rules taxpayers must follow. The paper also addresses partial insurance coverage, the 2017 threshold change, and special 100% premium deduction rules for self-employed individuals. The conclusion affirms that prescription birth control is deductible under specific qualifying conditions.
- IRS Definition of Deductible Medical Expenses: IRS rules qualifying birth control as medical expense
- AGI Thresholds and Eligibility Requirements: Income thresholds limiting medical expense deductions
- Prescription vs. Over-the-Counter Birth Control: Which birth control methods qualify for deduction
- Itemization and Payment Documentation Rules: How to properly document and itemize deductions
- Self-Employed Health Insurance Premium Deductions: Special 100% premium deduction for self-employed taxpayers
- Conclusion: When Birth Control Is Tax-Deductible: Summary of qualifying conditions for deductibility
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What makes this paper effective
- It grounds every claim in a specific authoritative source — primarily IRS Publication 502 — lending credibility and precision to what could otherwise be vague tax advice.
- It uses concrete numerical examples (e.g., a $40,000 income with $2,500 in expenses) to make abstract AGI threshold rules immediately understandable for a general audience.
- It anticipates reader questions by contrasting what qualifies (IUDs, Norplant, sterilization) against what does not (condoms, vitamins, gym memberships), creating a practically useful reference.
Key academic technique demonstrated
The paper demonstrates effective use of direct quotation from primary regulatory sources. Rather than paraphrasing tax law — where imprecision can mislead — the author quotes IRS publications verbatim and then explains their practical implications in plain language. This quote-then-interpret technique is particularly well-suited to legal and tax topics where exact wording carries legal weight.
Structure breakdown
The paper is organized around a logical decision tree: it first defines what the IRS considers a medical expense, then narrows to eligibility thresholds, then distinguishes qualifying from non-qualifying birth control types, then addresses documentation and itemization requirements, and finally covers the special self-employed case. The conclusion synthesizes these conditions into a direct yes/no answer with qualifiers — a clean and reader-friendly resolution.
IRS Definition of Deductible Medical Expenses
According to the IRS, Publication 502, "medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and the costs for treatments affecting any part or function of the body. These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners" (Publication 502, 2013, IRS). Birth control pills qualify as an expense that could be deducted from a tax return, as they constitute a treatment affecting a "part or function" of the body. The IRS even specifically states, "you can include in medical expenses the amount you pay for birth control pills prescribed by a doctor" (Publication 502, 2013, IRS).
If filing jointly, this also includes the medical expenses of a spouse, meaning a husband could deduct his wife's birth control pills from the couple's joint tax return.
AGI Thresholds and Eligibility Requirements
Regarding all medical expenses, a deduction is only applicable if it meets specific standards. "Generally, you can deduct on Schedule A (Form 1040) only the amount of your medical and dental expenses that is more than 10% of your AGI [Adjusted Gross Income]," although "if either you or your spouse was born before January 2, 1949, you can deduct the amount of your medical and dental expenses that is more than 7.5% of your AGI" (Publication 502, 2013, IRS).
In other words, someone with an income of $40,000 could not deduct any medical expenses if those expenses totaled only $2,500, because that amount is less than the $4,000 threshold — unless she or her spouse were born before 1949. All of this changed in 2017, however: "Beginning January 1, 2017, the threshold will be 10% for all taxpayers" (Patton, 2014).
Prescription vs. Over-the-Counter Birth Control
Only birth control pills prescribed by a doctor are deductible — not over-the-counter birth control devices. As one source notes, "also not deductible are vitamins and supplements, gym membership, dance lessons and swimming lessons even if recommended by your physician, prescriptions for controlled substances (marijuana, laetrile, etc., that violate federal law) or prescription medicines from foreign countries, hair transplants and teeth whitening" (Lee, 2011). Nonprescription activities that promote health are not covered.
Thus, birth control pills, injections, diaphragms, IUDs, or any other device that must be prescribed or inserted by a physician would qualify for the deduction. Condoms and spermicide purchased over the counter would not. Regarding medical expenses, "the focus is on legal medical drugs and procedures for non-cosmetic purposes that would require the services of a physician. By definition, that would include an IUD, as well as Norplant and similar implantables. It also includes the costs of sterilization for women and vasectomies for men" (Erb, 2013).
Conclusion: When Birth Control Is Tax-Deductible
The answer to the question of whether birth control is 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. However, if a taxpayer's plan does not cover birth control, then the out-of-pocket cost is indeed potentially deductible as a qualifying medical expense — subject to the AGI threshold and itemization requirements described above.
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
Lee, B. (2011). Medical expenses — what can and cannot be written off. Fox Business News. Retrieved from
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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