Egg Donor Agency, Lawyer, and Health Test Costs Deductible?

[taxi2020]

Hi. My husband and I are in the process of finding an egg donor so that I can become pregnant. My fertility issue is advanced maternal age. We had found a donor, paid the agency fees, paid legal fees for a contract to be written up, and paid for her medical testing. After all that was completed, the donor pulled out of the process and disappeared. 

Are the medical and/or legal expenses we incurred in relation to the donor deductible? Further, are any medical tests I underwent for the fertility doctor in anticipation of pregnancy deductible? 

Thanks.

[Opus 17]

This was decided by the Tenth Circuit Court in 2017.  Only direct medical expenses performed on your or your spouse's body are deductible.  (Tests and so on.)  Expenses you paid for medical procedures on someone else's body, and your legal and other expenses, are not deductible.

https://www.accountingweb.com/tax/irs/tax-court-no-medical-deduction-for-most-in-vitro-expenses

[taxi2020]

Many thanks for the reply.