Quick Answer
Yes, fertility treatments including IVF, egg retrieval, sperm storage, and related medications are deductible medical expenses. You can deduct amounts exceeding 7.5% of your adjusted gross income. For someone earning $75,000, this means deducting fertility costs above $5,625 annually.
Best Answer
Robert Kim, Tax Return Analyst
Couples dealing with fertility issues who want to understand what treatments qualify for tax deductions
What fertility treatments qualify for the medical expense deduction?
Yes, fertility treatments including IVF are fully deductible medical expenses under IRS rules. According to IRS Publication 502, qualified medical expenses include "procedures to overcome an inability to have children," which specifically covers fertility treatments, artificial insemination, IVF, egg retrieval, sperm storage, and related prescription medications.
The key limitation is the 7.5% AGI threshold — you can only deduct medical expenses exceeding 7.5% of your adjusted gross income.
Example: $75,000 income with $20,000 IVF costs
Let's say you and your spouse have a combined AGI of $75,000 and spend $20,000 on IVF treatment in 2026:
What specific fertility expenses are deductible?
Fully deductible fertility treatments:
Important timing rule: You deduct expenses in the year you pay them, not when services are rendered. If you pay $15,000 in December 2026 for treatment starting in January 2027, you deduct it on your 2026 return.
Insurance reimbursements and FSA coordination
Subtract any insurance reimbursements from your deduction. If you pay $20,000 but insurance covers $8,000, you can only deduct $12,000 (minus the 7.5% threshold).
You can also use HSA or FSA funds for fertility treatments without the 7.5% limitation, making these accounts extremely valuable for fertility expenses.
What you should do
1. Keep detailed records: Save all receipts, insurance EOBs, and payment records
2. Track mileage: Log miles driven to fertility appointments
3. Consider timing: Bunch expenses into one tax year when possible to exceed the 7.5% threshold
4. Use our return scanner to identify all qualifying fertility expenses you may have missed
Key takeaway: All fertility treatments are deductible medical expenses, but you need total medical costs exceeding 7.5% of income to benefit. A $20,000 IVF cycle could save $2,750-$3,575 in taxes for middle-income couples.
*Sources: IRS Publication 502, Revenue Ruling 73-201*
Key Takeaway: All fertility treatments including IVF are deductible medical expenses, but you need total medical costs exceeding 7.5% of your income to benefit from the deduction.
Tax savings from fertility treatment deductions at different income levels
| Income Level | 7.5% Threshold | $20,000 IVF Cost | Deductible Amount | Tax Savings (22% bracket) |
|---|---|---|---|---|
| $50,000 | $3,750 | $20,000 | $16,250 | $3,575 |
| $75,000 | $5,625 | $20,000 | $14,375 | $3,163 |
| $100,000 | $7,500 | $20,000 | $12,500 | $2,750 |
More Perspectives
Diana Flores, Tax Credits & Amendments Specialist
Individuals with underlying medical conditions that contribute to fertility issues
How fertility treatments relate to other medical conditions
If you have underlying conditions like PCOS, endometriosis, or diabetes affecting fertility, you're likely already accumulating significant medical expenses. This actually works in your favor for the medical expense deduction.
Example: PCOS patient with multiple medical expenses
Sarah has PCOS and incurs these 2026 medical costs on a $60,000 income:
Her 7.5% threshold is $4,500 ($60,000 × 7.5%), so she can deduct $19,000 in medical expenses, saving about $4,180 in taxes at the 22% bracket.
Coordination with condition-specific treatments
The IRS doesn't separate fertility treatments from other medical care. All qualifying medical expenses count toward the 7.5% threshold, including:
Pre-existing condition treatments that may also help fertility:
Additional fertility-related expenses for chronic conditions:
Strategic timing for maximum benefit
With chronic conditions, you have more control over timing. Consider bunching elective procedures or prescription refills into the same year as major fertility treatments to maximize your deduction.
Key takeaway: Chronic medical conditions often help you reach the 7.5% threshold faster, making fertility treatment deductions more valuable — sometimes turning a partial deduction into a full one.
Key Takeaway: Having chronic medical conditions helps you reach the 7.5% threshold faster, often making fertility treatment deductions more valuable by combining with existing medical expenses.
Robert Kim, Tax Return Analyst
Older adults pursuing fertility treatments or supporting adult children with fertility costs
Fertility deductions for seniors and retirees
While less common, some retirees pursue fertility treatments or support adult children with these costs. The tax rules have specific nuances for older taxpayers.
When you can deduct your adult child's fertility costs
You can deduct medical expenses you pay for your spouse, dependents, or anyone who would qualify as a dependent except for income limitations. This means:
You CAN deduct if you pay for:
You CANNOT deduct if:
Example: Retiree supporting adult child
John (retired, $45,000 pension income) pays $25,000 directly to the fertility clinic for his unemployed daughter who lives at home:
Medicare and fertility coverage considerations
Medicare doesn't cover fertility treatments, but if you're still working past 65 and have employer coverage as primary insurance, that plan might cover some fertility costs.
Estate planning considerations
Paying for adult children's fertility treatments directly to providers can reduce your taxable estate while providing immediate tax benefits through medical expense deductions.
Key takeaway: Retirees can deduct fertility costs they pay for qualifying dependents, and lower retirement income often makes it easier to exceed the 7.5% threshold for maximum tax benefit.
Key Takeaway: Retirees can deduct fertility costs paid for qualifying dependents, and their typically lower incomes make it easier to exceed the 7.5% threshold for full tax benefits.
Sources
- IRS Publication 502 — Medical and Dental Expenses
- Revenue Ruling 73-201 — IRS ruling on fertility treatment deductibility
Related Questions
Reviewed by Robert Kim, Tax Return Analyst on February 28, 2026
This content is for educational purposes only and is not a substitute for professional tax advice. Consult a qualified tax professional for advice specific to your situation.