This was decided by the Tenth Circuit Court in 2017. Only direct medical expenses performed on your or your spouse's body are deductible. (Tests and so on.) Expenses you paid for medical procedures on someone else's body, and your legal and other expenses, are not deductible.
https://www.accountingweb.com/tax/irs/tax-court-no-medical-deduction-for-most-in-vitro-expenses
