Well any out of pocket medical is tax deductible along with all other medical expenses beyond 7.5% of your adjusted gross income. So if you make $100k a year, and spent $10k in out of pocket medical, you can deduct $2,500. If you go this route, however, you have to itemize rather than take the standard deduction. Itemizing removes the possibility of taking certain other tax deductions and benefits, so often it doesn't even make sense to do that.
We had about $22k in out of pocket medical that year. About $17k was directly related to IVF - the treatment itself, the drugs, sonograms, etc. etc. etc. Our medical insurance covered $0 of any of it. Some of the remaining amount was spent on infertility oriented acupuncture that my wife had done. Though I'm not giving tax advise, my understanding is that acupuncture is deductible only in situations where it is prescribed to treat a condition (infertility in our case).
I don't remember the exact numbers, but I believe that only $5k or so of the total medical expenses were deductible based on our combined incomes. BUT ... if we filed married filing separately, we were able to put all of the medical under my wife's income, which I believe was around $75k that year, give or take. So under that scenario, she was able to deduct something closer to $12k in out of pocket medical. Given our other itemized deductions and tax situation, it was advantageous to do this, and led to a bigger return.
... except for the fact that someone stole my wife's SS# and filed a return for her. We eventually did get our return a year later, but that event notwithstanding, it worked out in our favor. I used turbo tax to calculate it both ways, and had my accountant do the numbers and they both agreed that married filing separately was better for our situation that year.