United Benefit Advisors Insight and Analysis Blog

IRS Releases Private Letter Ruling Regarding Section 213(d) Medical Care Expenses

By Karen Hsu, Director of Compliance at United Benefit Advisors
  Sep 24, 2019 10:15:00 AM

The Internal Revenue Service (IRS) released a private letter ruling (Letter) regarding whether the price of a DNA collection kit – specifically services and reports related to a person’s health that are generated from analyzing the collected DNA – qualify as Section 213(d) medical care expenses.

Genetic Testing_IRS_213dHealth services such as genotyping are medical care under Section 213(d) while reports that provide general information are not medical care. The IRS concluded that the DNA collection kit’s price must be allocated between health services that are medical care, such as genotyping, and the non-medical services, such as reports that provide general or ancestry information.

Topics: IRS, compliance recap, DNA Collection Kit, Medical Care Expenses