Yes, if it's temporary storage. Please see the following
link for a comprehensive list of deductible medical expenses. IRS
Medical Expenses
"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."
For medical expenses to be deducted on the tax return, you
must itemize deductions on Schedule A, and your unreimbursed medical
expenses must exceed 10 percent of your adjusted gross income (AGI).
Then, you can only deduct the amount by which your unreimbursed medical
expenses exceed this 10 percent threshold (7.5% of AGI for age 65 and older
until 2017). However, some states allow the full deduction, even if you
don't have enough for your federal taxes.
Where do I enter my medical expenses?
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