What documentation needed for medical deductions?

[leechipturner]

Last year, I was dealing with severe back pain that conventional medicine in the US could not help.  I went to Panama for stem cells, which made me pain-free.  The cost was $25,400 which was a package (treatments, hotel, airport transfers), the airfare also cost $2389.07.  Took a long time to save this money up, but it was well spent.  Is any of it medically deductible?

[JohnB5677 · Accepted solution]

Medical care expenses include payments for the diagnosis, cure, mitigation, treatment, or prevention of disease, or payments for treatments affecting any structure or function of the body.  I suggest you have some kind of medical record or diagnosis identifying the underlying back-pain issue.

You can deduct the cost of meals and lodging at a hospital or similar institution if you’re there to receive medical care.

In other settings, you can deduct the cost of lodging while away from home if you meet all of the following requirements:

1. The lodging is primarily for and essential to medical care
2. The medical care is provided by a doctor in a licensed medical care facility.  (This may be in question)
3. The lodging isn’t lavish or extravagant under the circumstances.
4. The stay isn’t for personal pleasure, recreation, or vacation.

Topic No. 502 Medical and Dental Expenses

[Bsch4477]

Cost of medical treatment and travel abroad for a diagnosed condition is deductible. Cost of lodging outside of a hospital is limited to $50 per day.