Sorry, can you explain more details?
If you are the senior, and you are paying for a ride to a medical appointment, and somebody reimburses you for that expense, it is not taxable income as the other expert said.
However, if you are the driver, and you are driving seniors to medical appointments and you are being paid for your service, then you are either an employee or a self-employed person, similar to an Uber driver.
If you are a volunteer driver for a senior center, and you are reimbursed for your expenses, it may not be taxable income, depending on whether the reimbursement is less or more than the expenses that you can prove with your reliable records. (In other words, if you volunteer to drive people around as part of a church or charity or nonprofit service, and then you start getting reimbursed, you run the risk of crossing over from a volunteer to a employee or independent contractor.)
