Deductions & credits

Fertility, Yes; Surrogate, no. Per IRS Pub 502: 

"You can include in medical expenses the cost of the following procedures to overcome an inability to have children.

  • Procedures such as in vitro fertilization (including temporary storage of eggs or sperm).

  • Surgery, including an operation to reverse prior surgery that prevented the person operated on from having children.

  • https://www.irs.gov/publications/p502