Medical Expenses - Foreign

[Edsel]

Are Medical Expenses deductible on Sch A if they are paid to foreign providers and countries?

An ALS patient will be traveling to China for treatment.  Normally such things as Travel and Lodging are nominal, but in this case it will be big-time expense.  I know he can't deduct for his wife, but he needs a caretaker and wants to take one from the United States.

[jklcpa]

See pub 502 for more information.  Medical expenses paid to foreign providers are deductible for those expenditures that meet the same criteria used to determine deductible medical expenses paid to U.S. providers, and these must be legal, not cosmetic, etc. Make sure that the expenditures meet the general definition of medical treatment for the diagnosis, treatment, cure, prevention, mitigation and provided by a medical professional. 

I'd question whether this is legal and treatment being administered by a medical professional since this is out of country, and other countries have different regulations over medical personnel. Is this treatment not available in the US, or is it available but the patient is travelling to see an expert in this particular disease?

[Catherine]

On 8/7/2019 at 8:39 PM, jklcpa said:

I'd question whether this is legal and treatment being administered by a medical professional since this is out of country,

Medical "tourism" (as they call it) is becoming more common.  For example, for those without insurance, it can be significantly cheaper to fly to Japan and get an MRI at a standalone MRI center in that country, then fly back, than to pay for one in the USA.  Ditto with many elective surgeries (although India seems to be a preferred source there - including USA-trained doctors, who went back home once they were trained).  It could be as simple as that.

[Edsel]

Thank you to two esteemed ladies.