Can I Deduct Cost of FDA Approved Prescription Drug From Canada?

Feb 14, 2017 3 Replies

I have a prescription for a generic drug manufactured in India and purchase the drug from a Canadian pharmacy. The drug is approved by the FDA and is listed in the link below:



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Can I deduct the expense of this drug on Sched A of my US tax 1040?


You can deduct it only if the FDA has announced that the specific drug can be legally imported by individuals. The following is from IRS Publication 502, page 16.

"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."

Bob Sandler

The link mentioned above provides a list of all drugs approved for sale in the US. On this list are plenty of drugs that are manufactured outside of the US but are approved for sale in the US. Doesn't "approved for sale" also mean "can be legally imported by individuals" ? If not, do you know if the FDA maintains a separate list showing which drugs can be "imported legally"?

"Approved for sale" means the drug can be imported by the manufacturer or by a wholesale distributor. It does not mean it can be legally imported by individuals. I don't know if the FDA maintains a list of drugs that can be legally imported by individuals.

Bob Sandler

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