The nondeductible "floor" for medical expenses is 10% of your AGI.

So, if your income is $27,000, 10% is approximately $2700. If you spent $20k on IVF, your deduction will be $17,300.

If you spent that much in medical and make that little next year, you will be paying very little (if any) income taxes.

There's no amount you get back from a deduction. But, you can expect to receive most of your federal tax withholding back if you have such expenses next year. You might "save" about $2000 in taxes.