Is it possible to claim childbirth expenses as a medical deduction on my tax return?

Yes, many childbirth and pregnancy-related expenses are deductible as medical expenses under IRC §213, provided you itemize your deductions on Schedule A and your total unreimbursed qualifying medical expenses exceed 7.5% of your adjusted gross income (AGI) for the year. The deduction covers a wide range of prenatal, delivery, and postpartum costs, but several common pregnancy-related expenses are explicitly excluded.

1. The Itemization Requirement and the 7.5% AGI Floor

Two threshold conditions must both be satisfied before any childbirth expenses become deductible:

• You must itemize deductions on Schedule A (Form 1040). If you claim the standard deduction, $15,000 for single filers, $30,000 for married filing jointly, $22,500 for head of household in 2025, you cannot deduct medical expenses regardless of how large they are.
• Your total unreimbursed qualifying medical expenses for the year must exceed 7.5% of your AGI. Only the portion above this floor is deductible.

Example: If your AGI is $80,000, the floor is $6,000. If you paid $14,000 in unreimbursed qualifying medical expenses, only $8,000 is deductible. Expenses reimbursed by insurance, employer HSA contributions, FSA reimbursements, or any other third party are excluded, you may only deduct the out-of-pocket portion.

2. Childbirth and Pregnancy Expenses That Qualify

The following expenses, when paid out of pocket, are deductible medical expenses under IRS Publication 502 and IRC §213:

• Obstetrician, maternal-fetal medicine, and midwife professional fees
• Hospital room, board, and facility fees for labor and delivery
• Anesthesia fees, including epidural and spinal anesthesia for pain management
• Surgical fees for medically necessary procedures, including cesarean sections
• Prenatal care office visits, required lab tests (CBC, urinalysis, glucose screening, amniocentesis, CVS), and diagnostic ultrasounds
• Birth center fees for in-center or home birth attended by a licensed provider
• Childbirth preparation classes held at or by a hospital or licensed birth center (a note from your provider is advisable for classes outside a hospital setting)
• Postpartum medical care, including follow-up OB visits and medically prescribed wound care
• Breast pumps and lactation supplies (breast pump, milk storage supplies, nursing pads), explicitly recognized by the IRS
• Lactation consultant fees, deductible when supported by a referral or note from your OB, midwife, or pediatrician
• Medical transportation: mileage to and from medical appointments at 21 cents per mile (2025 rate), or actual vehicle expenses, plus parking and tolls; public transit fares also qualify

3. Expenses That Do Not Qualify

The following pregnancy-related expenses are explicitly excluded and may not be deducted regardless of medical recommendation:

• Maternity clothing, the IRS specifically excludes clothing purchases, including maternity wear
• Nursery furniture, infant clothing, diapers, and childcare costs, these are personal expenses
• Elective or non-diagnostic pregnancy imaging (e.g., 3D/4D keepsake ultrasounds), not medically necessary
• Household cleaning services, meal delivery, or similar home services — even if your physician suggests them, these remain personal expenses
• Non-prescription supplements taken for general wellness
• Cosmetic procedures unrelated to a diagnosed condition

4. Expenses Paid for a Newborn or Dependent

Once your child is born, qualifying medical expenses you pay on their behalf are also deductible — including pediatric visits, neonatal intensive care (NICU) costs, and any medically necessary follow-up care — provided the child qualifies as your dependent (or meets the dependency test exception under IRC §213(a)).

5. HSA and FSA Interaction

If you paid qualifying childbirth expenses using a health savings account (HSA) or flexible spending account (FSA), those amounts were already paid with pre-tax dollars and are not deductible again on Schedule A. Only the out-of-pocket, unreimbursed portion — amounts paid from your personal after-tax funds — may be included in your Schedule A calculation.

6. How to Report the Deduction

Report qualifying medical expenses on Schedule A (Form 1040), Lines 1–4. Line 1 collects your total qualifying medical expenses; Line 2 shows your AGI; Line 3 computes 7.5% of your AGI; and Line 4 is the deductible amount (Line 1 minus Line 3, if positive). Keep all receipts, explanation of benefits (EOB) forms from your insurer, and provider statements for at least three years in case of audit.

Sources:

IRS Publication 502 - Medical and Dental Expenses (2025)

IRS Topic No. 502 - Medical and Dental Expenses

IRS Schedule A Instructions (Form 1040) - Itemized Deductions

IRS Rev. Proc. 2024-40 - 2025 standard deduction and AGI-based thresholds

IRC §213

IRS Standard Mileage Rates for 2025 - Medical rate 21 cents/mile (Notice 2025-5)