Fertility treatments to overcome an inability to have children are eligible.
IRS Pub. 502
Egg/sperm freezing for non-medical (elective timing) reasons is a gray area — documentation matters.
Log the receipt in Candor and see your claimable balance — you can reimburse yourself tax-free this year or in 20 years. No deadline. (IRS Notice 2004-50, Q&A 39)
See my claimable balance →Informational only — not tax, legal, or medical advice. Consult a qualified tax professional about your situation. Rules version 2026-08-15, last verified July 2026.