The truth is, there is no definitive answer to this question. However, as a general rule, it depends on whether it is considered income by the IRS or not. In case it is, then yes, as a surrogate you will be required to pay income taxes both on a federal and state level.
If your contract lists the compensation as pain and suffering for being pregnant, theoretically it should not be taxed.
Read the full article on: Surrogate Mother Pay – How Much Does a Surrogate Get Paid? ( 87).

Natalia Álvarez
Project Manager
Graduated in Business Administration from the University of Alicante. She has more than 9 years of experience in the field of assisted reproduction and was the creator and director of the first assisted reproduction fair in Spain. She is the director of Wearesurrogacy and is an expert in the sector of surrogacy because during all these years has had the opportunity to know hundreds of real cases of couples who have carried out treatments for surrogacy and the best professionals, international clinics.