The above answer is incomplete. Unfortunately, under current tax court rulings, expenses for in vitro fertilization are not tax deductible medical expenses if performed so that same sex couples can have children. It may not be fair, but it is the current law, and Congress will have to change it. If the in vitro expenses were for a heterosexual couple that is unable to conceive normally, then the expenses are tax deductible and also eligible for the IRA withdrawal provision.
remember that all withdrawals from a traditional IRA are always subject to normal income tax. And, in the case of medical expenses, only the part of the expense that is more than 7.5% of your gross income is eligible for the exemption to the 10% early withdrawal penalty. For example, if your gross income was $80,000, 7.5% of your gross income is $6000. You could only claim the exemption to the IRA withdrawal penalty for the part of your medical expenses that were more than $6000.
