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Deductions & credits
It depends. Some of the expenses may qualify within the current IRS fertility deductible medical expenses in Publication 502.
It is likely the majority fall outside of those as the deductibility of embryo storage is limited to temporary and no surrogacy expenses are allowed as deductible medical expenses. 2020 Deductible Fertility Medical Expenses
You could seek a Private Letter Ruling from the IRS to allow the deduction of these expenses in your specific case. You should seek professional guidance as this is a complex process and likely expensive, It may be worthwhile based on your expenses. Request a Private Letter Ruling
‎January 25, 2021
9:58 AM