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Posted

Is _travel_ for medical care deductible? There is a line on the Sch A Medical worksheet for _local_ travel -- but what about airfare?

I have a family who paid for a very good but out-of-state rehab hospital for an adult child (actually, out of state was recommended to them as being material to the child's recovery for complicated reasons). We've got the itemized hospital bill, etc. But the parents were required to fly out there for a mandatory family session for a week. I have the local transportation fees (parking, rental car etc) and lodging (limited to $50 per night per person) -- but the worksheet and the instructions are silent on whether or not the airfare is deductible.

Anyone here know?

TIA,

Catherine

Posted

I'm pretty sure that travel to receive treatment as well as travel for a needed companion is deductible as medical expenses, but don't know where to tell you to look to confirm that. Did you try Pub. 502? TTB 4-7 doesn't say airfare is, but does say travel is not if for purely personal reasons to another city for medical care. In your case, the patient went to a medical center that was specifically recommended for their condition.

Posted

The following Medical Transportation travel expenses are included: Bus, taxi, train, plane or ambulance services. Travel of parent who must go with a child needing medical care is also allowed......Travel expenses to a medical conference concerning a chronic condition of taxpayer, spouse or dependent is included.

See Page 2-5 and 2-6 CCH 1040 Express Answers

Posted

Can't take the credit. TTB suggested Pub. 502. Glad it did the trick!

Silly me; I just read the instructions for Schedule A. Guess whose brain is starting to sizzle lightly?

:lol:

or is it

:wall:

?

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