Yes, you can deduct IVF expenses on your taxes if they qualify as medical expenses under IRS rules. The Internal Revenue Service (IRS) allows taxpayers to claim certain medical expenses that are primarily intended to diagnose or treat a medical condition—such as infertility—making IVF a potentially deductible cost when proper requirements are met.
When IVF Expenses Qualify for a Tax Deduction
Under Internal Revenue Code Section 213, taxpayers can deduct medical expenses that are paid for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for treatments that affect any structure or function of the body. Because IVF directly treats infertility—a recognized medical condition—its associated expenses are generally considered deductible medical costs.
However, IVF deductions are only available if you itemize deductions on your tax return, and the total amount of your medical expenses must exceed 7.5% of your adjusted gross income (AGI). For example, if your AGI is $100,000, you can only deduct the portion of medical expenses that exceeds $7,500.
Deduct IVF Expenses
The IRS typically allows deductions for expenses that are directly related to IVF, including:
- Fertility medications prescribed by your doctor
- Egg retrieval, fertilization, and embryo transfer procedures
- Medical testing, lab fees, and ultrasounds
- Embryo or egg storage (if used in the same treatment cycle)
- Travel costs related to medical appointments (such as mileage or airfare)
If you paid for IVF treatments out of pocket, those expenses can be included when calculating your medical deduction total.
IVF Expenses You Cannot Deduct
Certain IVF-related costs do not qualify for a tax deduction. These include:
- Surrogacy-related expenses (medical care for another person)
- Legal or agency fees related to surrogacy or egg donation
- Long-term embryo storage fees not connected to active treatment
- Non-medical or elective fertility services
Conclusion
In summary, you can deduct IVF expenses on your taxes if they are paid to diagnose or treat infertility, and your total medical costs exceed 7.5% of your AGI. To ensure accuracy, keep detailed records of all medical expenses and consult a qualified tax professional to help you claim the maximum deduction available under IRS guidelines.