You may be able to deduct medical expenses associated with the surrogacy arrangement, but not the attorney fees.
In general, if the surrogate expenses can be traced back to an underlying medical condition that makes it impossible for you to carry a pregnancy to its natural completion, then your surrogate expenses may qualify for a medical expense deduction.
For a medical expense deduction, your qualified medical expenses must exceed 10% of your Adjusted Gross income (7.5% if either you or your spouse were born before January 1, 1952). Only the amount exceeding the 10% (or 7.5%) of AGI will result in a tax deduction.
If your surrogate expenses are not related to an underlying medical condition , then your surrogate expenses are most likely not deductible.