Costs for a surrogate (someone who isn't you, your spouse, or dependent) generally are NOT eligible.
IRS Pub. 502; case law
Your own medical costs in the process (egg retrieval, your treatments) are eligible.
This one doesn't qualify, but a lot of similar items do.
Browse HSA-eligible items →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.