The answer is probably "yes".
There is no exception in IRS Publication 502 to prohibit getting qualified
medical care in a foreign country. It just has to satisfy the same rules as in
the US - necessary medical procedure and so on.
The rules in the US:
"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. These expenses include payments for legal medical
services rendered by physicians, surgeons, dentists, and other medical
practitioners. They include the costs of equipment, supplies, and diagnostic
devices needed for these purposes.
Medical care expenses must be primarily to alleviate or prevent a physical
or mental defect or illness. They don't include expenses that are merely
beneficial to general health, such as vitamins or a vacation."
Note, however, this about drugs and medicines:
"Medicines and Drugs From Other Countries
In general, you can't 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."
Both quotes are from IRS Publication 502.
I hope this helps!
