U.S. Tax Court Rules in Favor of Transsexual Woman
Filed by: Keri Renault
February 3, 2010 4:00 PM
http://www.bilerico.com/2010/02/us_tax_court_rules_in_favor_of_transsexual_woman.phpRhiannon O'Donnabhain finally got the tax break she deserved from the IRS in 2001.
Tuesday, Federal Tax Court ruled in favor of the petitioner, a transsexual woman in the landmark case of O'Donnabhain v. Commissioner of Internal Revenue. The favorable ruling opens the doors wide to tax equality for transgender Americans.
Citing protocol from Harry Benjamin/WPATH Standards of Care and DSM-IV, the court ruled that medical treatment for gender identity disorder (GID) qualifies as tax deductible medical care under the Internal Revenue Code.
In 2001, O'Donnabhain underwent sex reassignment surgery (SRS). She claimed the cost of surgeries, transportation and related expenses in the same tax year as a medical expense deduction under section 214, I.R.C.
The medical deduction was rejected by the IRS.