There's no authoritative reference that specifically says that foreign private is/is not deductible. Addtionally, if you read Publication 502 about health insurance, it doesn't say you can't get health insurance from a foreign country. It doesn't make any distinction between foreign-sourced or US sourced providers.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
