Thanks for the reply. I'm aware of the $50 limit, but I wonder if I can claim it as my presence wasn't medically necessary and I was just stayed at the hotel as it was more convenient than driving back and forth from home. The same question applies to the travel expense of driving back and forth. That driving was necessary to bring my wife to and from the rehabilitation facility, something that we're still doing. Reading the IRS publications regarding medical travel expenses, I'm still not clear on the requirements for the deduction.
