Donor eggs or sperm
$1,000-$30,000
Can You Write Off Donor Eggs or Sperm?
Short answer: Yes when used in your own fertility treatment, but costs tied to a surrogate don't count.
Medical costs are an itemized deduction only for the amount above 7.5% of your AGI, and only if your itemized total beats the standard deduction ($16,100 single / $32,200 joint for 2026).
Records to keep: Keep receipts, statements (1098, 1098-T, 1099, W-2G), and a note of what each cost was for. Compare itemizing to the 2026 standard deduction before you claim.
Donor eggs or sperm
Typical range: $1,000-$30,000
Individuals / Personal Taxes
Yes when used in your own fertility treatment, but costs tied to a surrogate don't count.
Business justification
Yes when used in your own fertility treatment, but costs tied to a surrogate don't count. Medical costs are an itemized deduction only for the amount above 7.5% of your AGI, and only if your itemized total beats the standard deduction ($16,100 single / $32,200 joint for 2026).
Category
- Personal Tax Deductions