Medical travel expenses are deductible on Schedule A as an itemized deduction.
See IRS Publication 502 Medical Expenses - https://www.irs.gov/pub/irs-pdf/p502.pdf
Transportation
You can include in medical expenses amounts paid for
transportation primarily for, and essential to, medical care.
You can include:
-
Bus, taxi, train, or plane fares or ambulance service,
Lodging
You can include in medical expenses the cost of meals
and lodging at a hospital or similar institution if a principal
reason for being there is to receive medical care.
You may be able to include in medical expenses the
cost of lodging not provided in a hospital or similar institution.
You can include the cost of such lodging while away
from home if all of the following requirements are met.
1. The lodging is primarily for and essential to medical
care.
2. 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.
3. The lodging isn't lavish or extravagant under the circumstances.
4. There is no significant element of personal pleasure,
recreation, or vacation in the travel away from home.
The amount you include in medical expenses 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.
