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Sunday, July 14, 2024

Alabama Couple Builds New Lake Home After Claiming 23 Frozen Embryos As Dependents


A circuit court judge in Montgomery, Alabama, ruled on Wednesday that a couple can claim 23 frozen embryos as dependents for the years 2010-2024 and is entitled to a full tax refund from the federal government for the additional exemptions for each extra-uterine child.

The ruling will enable the couple to recapture significant tax benefits in excess of 1.5 million dollars for the 14 year period, and allow them to fulfill their dream of building a luxurious lake home.

According to the couple, the embryos were created through in vitro fertilization (IVF) in 2010, but they had yet to use them for a pregnancy. “There was an issue with the walls in my uterus which the doctors were hoping to address with medication, but we weren’t able to get it under control,” said Janice Willingham. “It was sad we were not able to have children, but I am glad they still had the embryos.”

Tax attorney Randolph Melk said he is already getting multiple calls each day from couples with frozen embryos. “I do a lot of work with foster care parents and am very familiar with tax law as it applies to children, so this was right up my alley,” he said as he glanced at an incoming call on hit phone. “I am getting about 8 calls per minute from folks who want me to review their past taxes. It’s shaping up to be a pretty busy year I’ll say.”

With the tax benefits accrued from claiming the embryos as dependents, the Willinghams reportedly saved enough money to not only purchase the lakefront property and construct a spacious, custom-built home, but will also be able to take 13 trips to Disney World. “Would have been fun to share that with our children,” said Ron Willingham, “but on the upside, I guess it’s more cotton candy for us.”


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