medical deduction

friend of mine had a stem cell procedure in costa rica and was out of pocket of 22500.00. the u.s. does not do this procedure. he has ms. i called the irs and they are researching this but they couldnt give me answer. is this a deductable expense? thanks alan

Although not listed specifically in the IRS guidelines, the primary concern is whether it is considerded LEGAL in the US. If it is not done in the US, it may indicate that it restricted by law, thus illegal by definition. If it is illegal in the US, there is no deduction:

"Illegal Operations and Treatments: You cannot include in medical expenses amounts you pay for illegal operations, treatments, or controlled substances whether rendered or prescribed by licensed or unlicensed practitioners.

Medicines and Drugs From Other Countries: In general, you cannot include in your medical expenses the cost of a prescribed drug brought in (or ordered shipped) from another country. You can only include the cost of a drug that was imported legally. For example, you can include the cost of a prescribed drug the Food and Drug Administration announces can be legally imported by individuals.




You can include the cost of a prescribed drug you purchase and consume in another country if the drug is legal in both the other country and the United States."

http://www.irs.gov/publications/p502/ar02.html#en_US_publink1000179040