Question

Can I deduct lodging for out-of-state therapy? I had to stay in another state for 91 days.

Forum|Forum|4 years ago
April 10, 2022
1 reply
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My medical insurance "home" is in Nevada. I had to travel to California for many months of special therapies. For 91 days of that therapy I had to rent "Airbnb's". Can I deduct the $50/day for this period?

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PattiF

You can deduct the $50 a day for lodging for medical treatment if that treatment is received from a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital or if that lodging is primarily for or essential to the medical care received

From IRS Publication 502:

You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. You can include the cost of such lodging while away from home if all of the following requirements are met.

The lodging is primarily for and essential to medical care.

The medical 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 isn't lavish or extravagant under the circumstances.

There is no significant element of personal pleasure, recreation, or vacation in the travel away from home.

The amount you include in medical expenses for lodging can't be more than $50 for each night for each person. You can include lodging for a person traveling with the person receiving the medical care. For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. Meals aren't included.

Don't include the cost of lodging while away from home for medical treatment if that treatment isn't received from a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital or if that lodging isn't primarily for or essential to the medical care received.

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M

mexibillAuthor

So, in your opinion, I could not deduct lodging I required to stay in a location for specialized physical therapy form a doctor of PT, but at his own establishment, not part of a hospital setting. There are only a few places in the U.S. where this type of therapy is available, however, none are part of a "hospital setting".

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AnnetteB6

Take a closer look at the answer provided by PattiF. When she quoted the IRS Publication 502, it says that the lodging can be deducted up to $50 per night if certain requirements are met.

One of those says that "The medical 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." If the doctor of PT's own facility meets that definition, then the lodging may be deducted as a medical expense as long as the other requirements are also met.

@mexibill

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