I am trying to understand the definition or meaning of "in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital" for purposes of medical expense deductions for lodging and transportation. I have had to travel from our rural community with my daughter for her to see physician specialists in communities out of our area. While the physicians are affiliated with a university hospital system, some of the appointments were in their offices which were not physically located in the hospital. It seems to me that they are functionally equivalent to the appointments that were in offices located within the hospital complex, but how does the IRS view that?
