Medical Expenses Incurred In Mexico

[susieq]

Have a client who needs surgery that is not yet being performed in the United States. Is he eligible to deduct the expenses, including travel to Mexico, on the Schedule A. Total will be around $25,000 (prostate surgery)

[BHoffman]

"Medical expenses are the costs of diagnosis, cure, mitigation, treatment or prevention of disease, and the costs for treatments affecting any part or function of the body. There is no requirement in the regulations that the procedures be performed in the U.S. by a licensed professional or institute. Because this obviously invites room for abuse, I recommend that you obtain proper documentation of the procedures and amounts spent.

Travel expenditures and lodging while away from home can also be considered medical expenses. You can include in medical expenses amounts you pay for transportation to another city if the trip is primarily for, and essential to, receiving medical services. The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. You can include lodging for a person traveling with the person receiving the medical care."

See:

http://www.bankrate.com/brm/itax/tax_adviser/20070927_medical_deductions_a1.asp

[JohnH]

Going to Mexico for prostate surgery.
From what I know of Mexico, I'm sure that would not be my first choice.

[BHoffman]

Well, the surgery would be "South of the Border" anyway....

[JohnH]

AHA!
Very good one!

[Bees Knees]

Have a client who needs surgery that is not yet being performed in the United States. Is he eligible to deduct the expenses, including travel to Mexico, on the Schedule A. Total will be around $25,000 (prostate surgery)

Not sure, but TTB, page 4-7 says:

Imported drugs. Imported prescription drugs can be deducted
only if legally imported. The cost of prescribed drugs purchased
and consumed in another country are deductible only if the drug
is legal in both the other country and the United States.

That applies to drugs, but it would seem logical that it would apply to other medical procedures as well. If the procedure performed in another country is legal in that country, but it is illegal in the United States if performed in the United States, then it should not qualify as a deductible medical expense.

[oceanlovin'ea]

Didn't say illegal

She said the surgery isn't performed here yet, not that it wasn't legal here. Other countries are ahead of US in many treatments of diseases using a more heath oriented method. So that could be the reason.
I knew of a man who took his wife to India to have surgery on her wrists. Even with the cost of travel, the cost was much lower than in the US.

Just another thought.

Linda F

[Gretel]

Not sure, but TTB, page 4-7 says:

That applies to drugs, but it would seem logical that it would apply to other medical procedures as well. If the procedure performed in another country is legal in that country, but it is illegal in the United States if performed in the United States, then it should not qualify as a deductible medical expense.

Bees, your logic so far has always convinced me, but this one I reject. If indeed we would have something illegal, OK, but not in Linda's case. One of the requirements for lodging is that the care is provided by a doctor in a licensed hospital. I would see this as the only thing to keep an eye on.

By the way, I myself just came back from Mexico. I went their for dental treatment. Never, ever in my life did I have such a great experience at a dentist or a doctor's office for that matter. They also had equipment available that would be hard to detect somewhere else. Since I don't see a dental practice as a licensed hospital I don't think I will be able to deduct lodging but I will bring up this issue at the NSTP conference I will be attending.

[Davc]

I don't believe that surgery generally is classed as legal or illegal as long as the cutter is a licensed surgeon. Medical devices and drugs must be approved to be legal.

[Bees Knees]

Bees, your logic so far has always convinced me, but this one I reject. If indeed we would have something illegal, OK, but not in Linda's case. One of the requirements for lodging is that the care is provided by a doctor in a licensed hospital. I would see this as the only thing to keep an eye on.

By the way, I myself just came back from Mexico. I went their for dental treatment. Never, ever in my life did I have such a great experience at a dentist or a doctor's office for that matter. They also had equipment available that would be hard to detect somewhere else. Since I don't see a dental practice as a licensed hospital I don't think I will be able to deduct lodging but I will bring up this issue at the NSTP conference I will be attending.

I did say I was not sure.

And I also did not say the original poster was talking about illegal medical treatments.

I merely used the logic of prescription drugs, something we do have guidance on, to use the same principal on surgery. IF it would in fact be illegal surgery in the U.S., then it may not be deductible even though it is legal in Mexico.

Might be something worth doing more research on to make sure before going ahead and simply taking the deduction.