Medical Expense

[gman]

Client had liver transplant. Was required to stay near hospital and has hotel/meal expenses. Would these qualify for medical deductions?

[GIMoe]

Medical lodging

Client had liver transplant. Was required to stay near hospital and has hotel/meal expenses. Would these qualify for medical deductions?

Lodging expenses are deductible up to $50 per night per person. Meals are not deductible. This is true as long as the lodging expenses are primarily for and essential to medical care. The care is provided by a doctor in a licensed hospital
or in a medical care facility related to, or the equivalent of, a
licensed hospital. The lodging is not lavish or extravagant and there is no significant element of personal pleasure, recreation, or vacation in the travel away from home.

This is found in TTB page 4-7