what exactly qualifies for medical miles. read more please

[nwtaxlady]

I just cant find the answer like I thought I would be able to.

Husband has major medical issues due to Parkinson's and is in a care facility. He had deep brain stimulation surgery for Parkinson's which was a long recovery in the hospital and IPR. Can the wife deduct HER mileage going back and forth to hospital and also to his PT as they want a family member to be apart of the PT. I would *think* yes, but I can't find the answer and I want to give correct info as this would add up to alot of miles for her. Thank you!

[New York Enrolled Agent]

Here is what section 213 contains:

(1)The term “medical care” means amounts paid—
(A)
for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body,
(B)
for transportation primarily for and essential to medical care referred to in subparagraph (A),
...
I think a "strong letter" from the facility would help. You can also find some support perhaps in Pub 502, page 13. I don't think normal visits would qualify but the visits in conjunction with the therapy would most likely be considered essential.

[terryats]

This is from pub 502. Transportation Link to pub 502. https://www.irs.gov/publications/p50...link1000179021


You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care.

You can include:

• Bus, taxi, train, or plane fares or ambulance service;
• Transportation expenses of a parent who must go with a child who needs medical care;
• Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone; and
• Transportation expenses for regular visits to see a mentally ill dependent, if these visits are recommended as a part of treatment.

[sami]

TP wants to drive to Mexico (which is about 1400 miles one way from his home) to get dental work done. Is the mileage deducted as medical miles since it is to foreign country?

I read that $50 per night is allowed for lodging but unsure on miles. Any feedback will helpful. Thank you

[Kram BergGold]

nwtaxlady, mileage is only deductible by or for the patient's care. So going to the hospital mileage would not be deductible but going to be part of PT would if you have a letter that says her presence is required.