Travel expenses and medical expenses incurred for qualified medical purposes under current law are deductible for U.S. federal income tax purposes. The deduction of personal or living expenses is prohibited unless specifically allowed by law. The law allows a deduction for expenses paid for medical care to the extent that such expenses exceed 7.5 percent of adjusted gross income.
You may be able to deduct the cost for certain types of medical procedures obtained overseas. Medical care is defined in part as amounts paid for the diagnosis cure mitigation treatment or prevention of disease or for the purpose of affecting any structure or function of the body and for transportation primarily for and essential to medical care.
When reviewing a taxpayer's return claiming such deductions, the IRS may look at expenditures first as nondeductible personal expenses, and allow only specifically documented medical expenses. It is therefore essential to first obtain a doctor's written statement stating the medical purpose of the trip.
See this IRS article and this TurboTax article for more information.
See also this interactive interview Can I Deduct My Medical and Dental Expenses? at the IRS website.
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