Feature Article 
Navigating the Contested Terrain of Surrogacy Expenses: A Case for Deductibility Under Internal Revenue Code §213
The landscape of family formation has undergone a profound transformation with the advent of assisted reproductive technologies (ARTs), including in vitro fertilization (IVF), egg donation, and gestational surrogacy. For many individuals and c... Zachary Hellman, EA, NTPI Fellow®
Fall 2025,
Feature Article,
IVF, PLR 202114001, egg donation, PLR 202505002, adjusted gross income, gestational, O’Donnabhain v. Commissioner, AGI, §213(d)(1)(A), Osius v. Commissioner, private letter ruling, §1.213-1(e)(1)(ii), Sedgwick v. Commissioner, fertility, Cassman v. United States, surrogacy expenses, vasectomy, Kilpatrick v. Commissioner, §213, Publication 502, H.R. 8190, assisted reproductive technology, Magdalin v. Commissioner, §213(d), ART, Longino v. Commissioner, in vitro fertilization, Morrissey v. United States