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June 29, 2019
Question

Is cost of flight from Sac CA to MN Mayo Clinic and related 1 week expenses for patient and caregiver(spouse) deductible for Federal and Ca taxes?

  • June 29, 2019
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1 reply

Critter
Employee
June 29, 2019

That would be a deductible medical expense under the deductions and credits tab. Medical expenses are only deductible if you itemize deductions, and are only deductible in the year paid. If you do itemize, only the portion of your total medical expenses that exceed 7.5% of your adjusted gross income are deductible.

There are some limitations.

Meals are not deductible as a medical expense deduction. even when travelling.  From IRS Publication 502:  "You can include in medical expenses the cost of meals at a hospital or similar institution if a principal reason for being there is to get medical care." There is no additional provision to deduct meals when travelling for medical care outside of a hospital.

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 is not lavish or extravagant under the circumstances.
  • There is no significant element of personal pleasure, recreation, or vacation in the travel away from home.


T
he amount you include in medical expenses for lodging cannot 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 are not included." 

 

Transportation
You can include in medical expenses amounts paid for
transportation primarily for, and essential to, medical care.
You can include:
• Bus, taxi, train, or plane fares or ambulance service;
• Transportation expenses of a parent who must go with
a child who needs medical care;
• Transportation expenses of a nurse or other person
who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone; and
• Transportation expenses for regular visits to see a
mentally ill dependent, if these visits are recommended as a part of treatment.