Yes, payments made for travel primarily for and essential to medical care that qualify as medical expenses. If you paid in 2017 for medical and dental care for yourself, your spouse, and your dependents. You may deduct only the amount of your total medical expenses that exceed 7.5% of your adjusted gross income. For more detail understanding of the medical expense, please visit this link:
https://www.irs.gov/taxtopics/tc502
[Edited 1/24/2018 @ 11:17 AM PST]
