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• Tax Considerations
• Air Travel and Health

Tax Considerations

You are encouraged to consult your respective national tax code for detailed information regarding whether, to what extent, and what facets of your medical trip qualify for deductions. We strongly advise the use of a tax accountant in order to get expert advice on these matters. At this time the following information relates to US taxpayers only.

General Information

For US citizens per IRS publication 502 "You can deduct only the amount of your medical and dental expenses that is more than 7.5% of your adjusted gross income (Form 1040, line 38). 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."

"They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. They also include dental expenses. Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation."

• IRS publication 502

Of Interest to Medical Tourists

In interest to the specific needs of our visitors we have extracted excerpts from IRS Publication 502 pertaining to travel below. These excerpts should not replace consultation with the IRS publication itself. Under the section entitled "Lodging", note the caveat of "no significant element of personal pleasure, recreation or vacation in the travel away from home". This may influence what type of trip you choose to organize.

• IRS publication 502

Lodging

You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if a principal reason for being there is to receive medical care. You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. You can include the cost of such lodging while away from home if all of the following requirements are met.

The lodging is primarily for and essential to medical care. The medical care is provided by a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital. The lodging is not lavish or extravagant under the circumstances. There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. 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. For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. Meals are not included. Do not include the cost of lodging while away from home for medical treatment if that treatment is not received from a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital or if that lodging is not primarily for or essential to the medical care received.

Transportation

You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. You can include: Bus, taxi, train, or plane fares or ambulance service, transportation expenses of a parent who must go with a child who needs medical care, transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone

Trips

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. You may be able to include up to $50 per night for lodging. See Lodging, earlier.

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, because you can only include the cost of a drug that was imported legally. (You can include the cost of a prescribed drug the Food and Drug Administration announces can be legally imported by individuals.) However, 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.