Is IVF HSA eligible?
Yes. In vitro fertilization and other procedures to overcome an inability to have children count, including temporarily storing eggs or sperm.
The rule
The IRS counts procedures performed on you, your spouse or your dependent to overcome an inability to have children. It names in vitro fertilization, the temporary storage of eggs or sperm with it, and surgery, including reversing an earlier surgery that prevented having children.
These are some of the largest medical bills a family pays, and an HSA can cover them over time: pay yourself, keep every statement, and take the money out when you choose.
Paid yourself, it waits in the HSA until you take the money out, this year or decades from now.
- What to keep
- The clinic’s itemized statements, with dates and who each procedure was for.
- Watch for
- Costs for a gestational surrogate don’t count, because the surrogate isn’t you, your spouse or your dependent.
- The IRS’s words are about overcoming an inability to have children. Freezing eggs with no fertility problem isn’t clearly covered.
Checked on October 2, 2026 against Publication 502, Medical and Dental Expenses and Publication 969, Health Savings Accounts. An estimate for your records, not tax advice.
Keep the receipt. Take the money out later.
Pay a medical bill yourself and Reimburse keeps the receipt, with who it was for, until you take the money out of your HSA tax-free.