Quick Answer
Yes, fertility treatment costs are deductible medical expenses if you itemize and your total medical expenses exceed 7.5% of your adjusted gross income. For a couple earning $80,000, medical expenses over $6,000 are deductible. This includes IVF, medications, monitoring, and related travel costs.
Best Answer
Robert Kim, Tax Return Analyst
Married couples or individuals undergoing fertility treatments
How fertility treatment deductions work
Fertility treatment costs qualify as deductible medical expenses, but you must itemize deductions and your total medical expenses must exceed 7.5% of your adjusted gross income (AGI). Only the amount above this threshold is deductible.
What fertility expenses qualify
Fully deductible fertility treatments:
Not deductible:
Example: Calculate your deduction
Let's say you're married filing jointly with $75,000 AGI and these 2026 fertility expenses:
Other medical expenses:
Calculation:
If you're in the 22% tax bracket, this deduction saves you approximately $5,473 in federal taxes ($24,875 × 22%).
AGI thresholds for different income levels
*Assumes fertility treatments are your primary medical expense
Timing strategies for maximum benefit
Bunch expenses in one year: If possible, time treatments and payments to maximize your deduction in a single tax year. For example, pay for December treatment in December rather than January to include it in the current year.
Consider the standard deduction: In 2026, the standard deduction is $30,000 for married filing jointly. Your total itemized deductions (medical + mortgage interest + state taxes + charitable gifts) must exceed $30,000 to benefit from itemizing.
HSA strategy: If you have a Health Savings Account, use HSA funds for fertility treatments. HSA distributions for qualified medical expenses are tax-free, providing better tax benefits than deducting the expenses.
Documentation requirements
Keep detailed records:
Travel expense documentation:
Insurance reimbursement impact
You can only deduct expenses you actually pay out-of-pocket. If insurance reimburses you for any fertility treatments, subtract that reimbursement from your deductible expenses.
Example:
Multi-year treatment considerations
Fertility treatments often span multiple tax years. Each year, calculate your medical expense deduction separately based on that year's AGI and expenses.
If you have a failed cycle in December and start a new cycle in January, you might benefit from accelerating or delaying certain payments to optimize your deductions.
What you should do
1. Track all fertility-related expenses throughout the year
2. Calculate whether itemizing beats the standard deduction ($30,000 for MFJ in 2026)
3. Consider HSA contributions and distributions if you have access
4. Time expensive procedures to maximize the 7.5% threshold benefit
5. Keep meticulous records — the IRS may request documentation for large medical deductions
Use our return scanner to check if you missed deducting fertility expenses from previous years, and our refund estimator to see how much you might save.
Key takeaway: Fertility treatment costs are fully deductible medical expenses once your total medical expenses exceed 7.5% of your AGI. For couples spending $25,000+ on fertility treatments, this often results in thousands in tax savings, but only if you itemize deductions.
Key Takeaway: Fertility treatments are deductible medical expenses above 7.5% of your AGI, often providing thousands in tax savings for couples with significant treatment costs.
AGI thresholds and potential deductions for fertility treatment expenses
| Annual Income (AGI) | 7.5% Threshold | $25K Treatment Cost Deduction | Tax Savings (22% bracket) |
|---|---|---|---|
| $50,000 | $3,750 | $21,250 | $4,675 |
| $75,000 | $5,625 | $19,375 | $4,263 |
| $100,000 | $7,500 | $17,500 | $3,850 |
| $150,000 | $11,250 | $13,750 | $3,025 |
More Perspectives
Diana Flores, Tax Credits & Amendments Specialist
Couples with higher incomes who face larger AGI thresholds
Special considerations for high-income earners
With higher incomes, the 7.5% AGI threshold becomes more challenging to exceed. For example, if you earn $200,000, your threshold is $15,000 — meaning you need significant medical expenses to benefit from the deduction.
Strategies to maximize benefits
Accelerate expenses: If you're close to the threshold, consider accelerating elective medical procedures or treatments into the same tax year as your fertility treatments. This might include dental work, eye surgery, or other planned medical expenses.
Consider tax bracket management: If you're on the border between tax brackets, maximizing medical deductions can be particularly valuable. The deduction reduces your AGI, potentially keeping you in a lower bracket for other tax calculations.
Alternative minimum tax (AMT): High earners should be aware that medical expenses are still deductible for AMT purposes, but other itemized deductions may be limited. This can make medical deductions relatively more valuable for AMT taxpayers.
State tax implications: Some states have different thresholds for medical expense deductions or don't conform to federal rules. Check your state's requirements, as you might qualify for state deductions even if you don't benefit federally.
Key takeaway: High-income earners face larger AGI thresholds but can benefit from bunching medical expenses and careful tax planning around fertility treatment timing.
Key Takeaway: High earners should bunch medical expenses in one year and consider the interaction with AMT and state tax rules to maximize fertility treatment deductions.
Robert Kim, Tax Return Analyst
Individuals or couples with Health Savings Accounts
HSA strategy for fertility treatments
If you have a Health Savings Account, using HSA funds for fertility treatments is often better than claiming the medical expense deduction. HSA distributions for qualified medical expenses are completely tax-free — no AGI threshold to meet.
HSA vs. medical deduction comparison
HSA benefits:
When to use the medical deduction instead:
Strategic HSA planning
If you know you'll need fertility treatments, maximize your HSA contributions in advance. For 2026, you can contribute $4,300 (individual) or $8,550 (family) to your HSA. If you're 55 or older, add $1,000 catch-up contribution.
Reimbursement timing flexibility: You don't have to reimburse yourself immediately. You can pay fertility expenses out-of-pocket, keep receipts, and reimburse yourself tax-free from your HSA years later when you need the money.
Key takeaway: HSA funds provide tax-free coverage for fertility treatments without meeting any AGI threshold, often making them more valuable than the medical expense deduction.
Key Takeaway: HSA funds offer tax-free coverage for fertility treatments with no AGI threshold, often providing better tax benefits than itemized medical deductions.
Sources
- IRS Publication 502 — Medical and Dental Expenses
- IRS Schedule A Instructions — Itemized Deductions
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.