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Personal Finance (Not Investing) • Gifting-medical exclusion for egg freezing?

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Hi,

It says here under what can be excluded from gifts: https://www.irs.gov/businesses/small-bu ... gift-taxes
Tuition or medical expenses you pay for someone (the educational and medical exclusions).
So that leads to the question: what constitutes a medical expense? https://www.law.cornell.edu/definitions ... &term_src=

Here says:
(1) The term “medical care” means amounts paid— (A) for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body,
(B) for transportation primarily for and essential to medical care referred to in subparagraph (A),
(C) for qualified long-term care services (as defined in section 7702B(c) ), or
(D) for insurance (including amounts paid as premiums under part B of title XVIII of the Social Security Act, relating to supplementary medical insurance for the aged) covering medical care referred to in subparagraphs (A) and (B) or for any qualified long-term care insurance contract (as defined in section 7702B(b) ). In the case of a qualified long-term care insurance contract (as defined in section 7702B(b) ), only eligible long-term care premiums (as defined in paragraph (10)) shall be taken into account under subparagraph (D).
I'm wondering about egg freezing because it is obviously an elective procedure, but for some people, as in the case of those with some other serious medical illness that causes them to need treatment that will make them infertile--hence the initiation of egg freezing therapy.

So is egg freezing part of the medical exclusion?

Thanks for everyone's help!

Statistics: Posted by Macaroni2314 — Thu Jan 02, 2025 11:37 am — Replies 11 — Views 286



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