IRS Ruling on IVF Deductions: What It Means for Surrogacy Families with Conceptual Options

A recent IRS Letter Ruling (202518023, May 2025) clarifies medical expense deductions under Sec. 213, approving unreimbursed IVF costs while denying those for surrogacy. As reported in The Tax Adviser (November 2025), this guidance helps Intended Parents navigate tax implications amid rising fertility costs. Under Sec. 213, taxpayers can deduct...