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I am a male attempting IVF treatment with my long-term partner (not spouse). During the treatment I incurred expenses for sperm donation and freezing. Can I reimburse myself tax-free from my HSA account?

From one of your comments:

I found this IRS letter which is about tax deductibility, but I find it confusing. On the one hand, at the end it seems to say that sperm donation and sperm freezing are deductible. On the other hand, it cites a court case which says that "a taxpayer cannot deduct IVF costs of an unrelated person if the taxpayer does not have a defect which prevents him from naturally conceiving children"

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  • I found this IRS letter which is about tax deductibility, but I find it confusing. On the one hand, at the end it seems to say that sperm donation and sperm freezing are deductible. On the other hand, it cites a court case which says that "a taxpayer cannot deduct IVF costs of an unrelated person if the taxpayer does not have a defect which prevents him from naturally conceiving children".
    – user133477
    Commented Jul 4 at 7:22

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Basically, what the PLR you cited in the comment says is this:

If there's a medical reason for the procedure (whether it is elective or necessary), then it qualifies for deduction. The example given was of a vasectomy, or IVF for someone for whom it's needed due to the limitation of their body.

If there's no medical reason - then it doesn't. The example given was similar to your situation: a single male going through IVF/surrogate process to create a child for himself with a donor egg. Since your partner, doesn't matter the term, is not your spouse - from legal perspective your situation is essentially the same.

So based on this PLR, I'd say that the IRS takes the position that you cannot.

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