Are prescription drugs obtained from Canada or other countries outside the U.S. eligible for reimbursement?
A. Generally, no. IRS Publication 502 states, “In general, you cannot include in your medical expenses for the cost of a prescribed drug brought in (or ordered shipped) from another country, because you can only include the cost of a drug that was imported legally.” Two exceptions are noted: (1) prescribed drugs that the Food and Drug Administration (FDA) announces can be legally imported by individuals; and (2) prescribed drugs purchased and consumed in another country, if the drugs are legal in both the U.S. and the other country. The FDA takes the position that “virtually all shipments of prescription drugs imported from a Canadian pharmacy will run afoul of the [Federal Food, Drug, and Cosmetic] Act.” Following publication of this position, the Medicare Prescription Drug, Improvement, and Modernization Act of 2003 directed HHS to promulgate regulations permitting individuals to import prescription drugs from Canada if HHS can certify that this would pose no additional risk to the p
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