Can I count the purchase of sperm for medical expenses

[daniellewooten]

I am single and tried to get pregnant in 2016.  Wandering if the purchase of the sperm would count toward medical deductions and what section would I include it?

[Phillip1]

Unfortunately, no.

The IRS has limited fertility treatments that qualify as deductible medical expenses to the following treatments:

From IRS Publication 502:

Fertility Enhancement

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.