Pay friend to drive to doctor?

[Wendy]

Client had health issues and couldn't drive.  A friend drove her to the doctor several times and she paid her $225.  This is not an organized driver service - or a business like bus/taxi etc which is deductible.  She is pushing to deduct it as a medical expense since she needed the ride.  I see it as a NO since the driver will not be reporting it as income.  What say you?

[WITAXLADY]

even if reported as income - still not deductible as to an individual... 

[Don in Upstate NY]

9 hours ago, Wendy said:

....  I see it as a NO since the driver will not be reporting it as income.  What say you? ...

I say it doesn't matter to you or your client if the driver reports it as income. If you KNOW that the driver hasn't reported it (if you prepared the driver's return) I don't think you could use that information even if it was relevant.  I find nothing in Pub 502 that says your transportation must be furnished by a commercial service.

[JohnH]

I would deduct it as medical transportation. 

[Possi]

I would take it if the client had proof it was paid.

[Wendy]

Thanks all.  This is a client who wants to take all kinds of non-deductible things, then tells me that I don't have to report a $1000 reimbursement from the health insurance.   So I wasn't going to take her word for it if it was just a "thank you" to a friend for driving.