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Introduction It’s widely understood that treatment for infertility such as IVF or artificial insemination and pregnancy expenses are deductible medical expenses under IRS Tax Code section 213. A question intended parents have asked us as their surrogacy lawyer , if infertility and pregnancy treatments are deductible, what about medical expenses or costs incurred in surrogacy or egg donation, as these are also treatments for infertility? What about surrogacy and egg donatio

Recently, California has implemented a law which will have an impact on anonymous sperm, egg and embryo (“gamete”) donations in the future. Effective January 1, 2020, the new Health and Safety Code section 1644.2-1644.3 will require gamete banks (defined as sperm and egg banks and IVF clinics) to (1) provide each donor with information regarding the donor’s choice regarding identity disclosure; (2) obtain a declaration regarding identity disclosure; and (3) maintain identify

With the compensation egg donors receive usually described in an egg donation contract as payment for pain and suffering, time and inconvenience rather than for the eggs retrieved and donated, you may be wondering if the donor’s compensation from egg donation reportable income on your annual taxes is. The simple answer to this question is yes. In the eyes of the Internal Revenue Services (IRS), egg donation is considered to be compensation for services rendered, thus the paym