Reimburse medical miles

[JG EA]

Client has a 1099 from Health and Welfare for reimbursement for miles driven to transport a family member to medical treatment.
Can it be zeroed out because of the cost of gas (or the 24 cents per mile) is more than the reimbursement?
Or is it reported in full as other income and the only place to count the miles is on A?

[taxea]

No. How do you determine that the gas was more than the reimbursement for the miles?
If H&W paid less than the .24 per mile then use the .24 per mile and make an adjustment to subtract the reimbursed amount from the total.

[JG EA]

Client has a 1099 from Health and Welfare for reimbursement for miles driven to transport a family member to medical treatment. ..?

Since I was looking for someone who had experience with this - I looked around some more. Do you think that this would apply?
Pub 525:

Do not include in your income governmental benefit payments from a public welfare fund based upon need,

Also I had the thought that the reason mileage reimbursement is on a 1099 is to reduce Medical Miles. I think I will view as non-taxable unless someone has another thought.

[Jesse]

I think you're on the right track. I would reduce the medical expense by the amount reimbursed and I would not include it as income.

[JG EA]

Thanks for your reply Jesse. I appreciate the Help.

[Burke]

There is still the problem that they have reported it on 1099MISC which means the IRS has it as taxable income. What box is it in? You may have to deal with it even if it is a wash.

[JG EA]

Thanks - I plan to put it in and out on other income line.

[taxea]

Line 21 medical mileage reimbursement...Sch A for mileage and adjustment for reimbursement.
I am not sure but I don't think this would apply as welfare income in the way the code intended it. You don't have to declare the monthly checks but this is altogether different.