Medical Travel Expense

[Jesse]

If taxpayer is hospitalized what would be considered deductible travel for the spouse?

Taxpayer(husband) had major surgery at a University Hospital 280+ miles from home(one way). Spouse brought husband to hospital, spent the night, came home to care for kids. In the next several weeks spouse made 1 trip per week to confer w/ doctors and check on husband, stayed the night and returned home again to care for kids, and then a final trip to pick up husband and bring him home.

The taxpayer had to get there and then home so first and last trip would be deductible, but what about the trips in between?

[BOB W]

Spouse Trips

"The taxpayer had to get there and then home so first and last trip would be deductible, but what about the trips in between?"


I believe "SOL" applies here for spouse that is not sick.

[Mark Goldberg]

Depends

I have read Pub 17 and Lasser's re the spouse's travel. On trips where her presence was a medical necessity it appears she can claim transporation and lodging up to $50. I say appears because the cases where this was allowed had to do with children. So the husband would have to be pretty out of it for the wife's presence to be a necessity.

[Jesse]

Thanks

Thanks Bob and Mark, I appreciate the comments. By the lack of response I figured I asked a "stupid" question with the obvious answer being "NO".

I also have found the cases involving Children as the patients with the necessity of a parent being present to sign release forms. I am swaying to not deductible because I believe patient would have been able to sign his own release forms and would have been able to confer with the doctors if the wife was not able to be present.

Thanks again!

[Bird Legs]

Travel-Medical Exp.

Am probably incorrect in my thinking, which I have been lately, but, let us look at this
from another angle.
If the husband, in hospital, was not in such critical condition, why would it have been
necessary for the wife to go out there and leave children at home overnight?
It is difficult to leave children overnight without a good reason. Even if there is a good
baby sitter or grandparent.
Did wife go out just to have a cup of tea or conversation with husband?
Just trying to think out of the box here.

Also, release forms could have been signed on the last trip out to pick up husband
from hospital.