A portion of ancestry genetic testing qualifies as medical care, the IRS has stated, and thus some of the costs may be deductible. In a Private Letter Ruling, the IRS allowed a taxpayer to allocate the costs of health services and the DNA collection kit among medical and nonmedical items and services. The price of the kit must be allocated between the ancestry services and the health services using a percentage. The taxpayer may use a reasonable method to value the cost of the health services between medical services (such as the testing at the laboratory) and nonmedical services (such as reports that provide general information as a test result). (PLR 201933005)