Navigating tax deductions can be complex, especially when it comes to medical expenses. A common question among taxpayers is, “Can I Claim Medical Travel On My Taxes?” The answer is yes, under certain conditions. This guide will provide a comprehensive overview of what qualifies as medical travel, who can claim it, and how to maximize your deduction while adhering to IRS guidelines.
What Qualifies as a Medical Expense?
Before diving into medical travel, it’s crucial to understand what the IRS considers a medical expense. According to Publication 502, medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and for the purpose of affecting any part or function of the body. These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. They also cover the costs of equipment, supplies, and diagnostic devices needed for these purposes.
Medical care expenses must primarily aim to alleviate or prevent a physical or mental disability or illness. Expenses that are merely beneficial to general health, such as vitamins or a vacation, don’t qualify.
Understanding Deductible Medical Travel Expenses
The good news is that the IRS allows you to include the amounts you pay for transportation to get medical care. This can encompass a variety of travel-related costs, making it a valuable deduction for those who need to travel for specialized treatment. Here’s a detailed breakdown:
- Transportation Costs: This includes bus, taxi, train, or plane fares, and ambulance service.
- Accompanying Individuals: You can include transportation expenses of a parent who must go with a child who needs medical care.
- Attendants: 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.
- Visits to Dependents: Transportation expenses for regular visits to see a mentally ill dependent, if these visits are recommended as a part of treatment.
Car Expenses
If you use a car for medical reasons, you have two options for calculating your deduction:
- Actual Expenses: Include out-of-pocket expenses, such as the cost of gas and oil. Note that you can’t include depreciation, insurance, or general repair and maintenance expenses.
- Standard Medical Mileage Rate: For 2024, you can use the standard medical mileage rate of 21 cents a mile.
You can also include parking fees and tolls, regardless of whether you use actual expenses or the standard mileage rate.
Keep detailed records of your mileage, gas receipts, and parking fees to substantiate your deduction.
Lodging Expenses
In certain situations, you can include the cost of lodging while away from home for medical treatment. However, there are specific requirements:
- 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 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.
Who Can You Include?
You can generally include medical travel expenses you pay for yourself, as well as those you pay for someone who was your spouse or your dependent either when the services were provided or when you paid for them.
Spouse
You can include medical travel expenses you paid for your spouse if you were married either at the time your spouse received the medical services or at the time you paid the medical expenses.
Example:
Your spouse received medical treatment before you were married. You paid for the treatment after getting married. You can include these expenses in figuring your medical expense deduction, even if you and your spouse file separate returns.
Dependent
You can include medical travel expenses you paid for your dependent if the person was your dependent either at the time the medical services were provided or at the time you paid the expenses. A person generally qualifies as your dependent for purposes of the medical expense deduction if they meet certain requirements. You can include medical expenses you paid for an individual that would have been your dependent except that:
- The person received gross income of $5,050 or more in 2024;
- The person filed a joint return for 2024; or
- You, or your spouse if filing jointly, could be claimed as a dependent on someone else’s 2024 return.
Expenses You Can’t Include
It’s also important to know what you can’t include when claiming medical travel expenses:
- Travel for General Health Improvement: Travel that is merely for the general improvement of one’s health.
- Personal Travel: Travel for purely personal reasons to another city for an operation or other medical care.
- Lavish Expenses: Lavish or extravagant lodging expenses.
- Meals: The cost of meals (unless they are part of inpatient care at a hospital or similar institution).
How Much Can You Deduct?
Generally, you can deduct on Schedule A (Form 1040) only the amount of your medical and dental expenses that is more than 7.5% of your Adjusted Gross Income (AGI).
Example:
If your AGI is $60,000, 7.5% of your AGI is $4,500. If your total medical expenses (including medical travel) are $7,000, you can deduct $2,500 ($7,000 – $4,500).
How to Claim Medical Travel Expenses on Your Taxes
- Gather Your Records: Collect all receipts, mileage logs, and any other documentation that supports your medical travel expenses.
- Calculate Your Expenses: Determine the total amount of your medical travel expenses, including transportation, lodging, and other related costs.
- Determine Your AGI: Calculate your Adjusted Gross Income (AGI).
- Calculate the 7.5% AGI Threshold: Multiply your AGI by 0.075 (7.5%).
- Subtract the Threshold from Your Total Expenses: If your total medical expenses exceed 7.5% of your AGI, subtract the threshold amount from your total expenses. The result is the amount you can deduct.
- Complete Schedule A (Form 1040): Itemize your deductions on Schedule A (Form 1040), including the deductible amount of your medical expenses.
- File Your Tax Return: Submit your tax return with Schedule A attached.
Remember to keep all documentation related to your medical expenses for at least three years in case the IRS requests it.
Conclusion
Claiming medical travel expenses on your taxes can provide significant savings if you meet the IRS requirements. By understanding what qualifies as a deductible expense and keeping thorough records, you can maximize your deduction and reduce your tax liability. Always consult with a tax professional for personalized advice and to ensure compliance with the latest tax laws.
