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.
Vault the receipt in Candor and reimburse yourself tax-free — this year or in 20 years. No deadline (IRS Notice 2004-50, Q&A 39).
Start your shoebox — freeInformational only — not tax, legal, or medical advice. Consult a qualified tax professional about your situation. Rules version 2026-07-16, last verified July 2026.