Medical Expense Deductions

[ajuroff]

Client had to have stem cell transplant. The hospital which was doing the transplant is 2 hours away. (no closer hospital which could do the procedure) Client had to sign a waiver with the hospital that, when he was not in the hospital, he would be no more than 10-15 minutes from the hospital incase of fever, etc. (rejection) for up to 100 days after the transplant. He and his wife stayed in a hotel that was 5 minutes from the hospital for a total of 96 days. (Both of them for 63 days, just wife for 33 days)

This is what I'm finding on deducting medical lodging expenses, but it's not what I'm looking for.

You may include in medical expenses the incidental cost of meals and lodging charged by the hospital or similar institution if your main reason for being there is to receive medical care.

Does anyone have any ideas where I could search and get a difinitive answer on this?

Thank you!

[Julie]

The Tax Book gives (p 4-1) a limit of $50 per night, meals not allowable, but does not give a cite. Quickfinder says the same thing (p5-3) No cite there, either. I have a client coming in, so no time to look further.

Julie

[RoyDaleOne]

See Code Sec 213 and Pub 502

The limit is $50.00 per night per person.