Breast Pump Rental Expense

[Guest DK Ellerson]

I always have such a hard time adjudicating claims associated with breast pumps and breastfeeding expenses. I know the IRS will only reimburse the expense of a pump if it's medically necessary for the health of the baby, but I have a claim requesting reimbursement for the monthly rental rate of the pump, not the pump itself. Should I decline the claim and request the employee get a written statement from their physician which indicates the pump is medically necessary for the well-being of the infant? In addition, this employee is also seeking reimbursement for a breastfeeding consult. Again, I believe I would need something from the physician stating the consult was necessary. Does anyone know of any particular rule or reg that makes adjudicating these types of claims easier?

I appreciate any and all feedback. Thanks so much.

[Guest MSMA]

From Thompson Publishing Group, Inc. "Flex Plan Handbook":

Breast pump. Even if prescribed, a breast pump used for the convenience of themother is not reimbursable. However, a breast pump may be reimbursable if prescribed to alleviate a specific medical condition affecting either the mother (such as a cyst, for example) or the child (such as an ailment that prevents nursing).

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[Guest DK Ellerson]

Thanks for your quick reply. I've pretty much decided that I'm going to have request a statement from the physician.

[mbozek]

At the risk of asking the obvious, can any one provide an IRS citation for requiring a doctors note for a breast pump to be a medical expense. IRS pub 502 does not include breast pumps as a non deductible expense (although maternity clothes are excluded). By the way is NOW aware of this position?