While the IRS guidance states conditions in which imported medication cannot be deducted, it does not provide clear information outside of those unallowable conditions.
The medications in question are all foreign-made (manufactured in Europe) and are exported for sale/dispense in many countries, including in the US, where they are sold by US pharmacies (not an issue, being that the medications are FDA-approved). The international pharmacy I ordered from verifies that the medications I’ve received were clearly identified to US customs, and passed US customs as part of the delivery process on the basis of meeting the following criteria:
- legal (implies FDA-approved)
- for personal use (verified by valid doctors prescription for recipient)
- quantity is within maximum (3 months of treatment)
