Investors & landlords

Yes.  Your transportation is deductible as long as it was primarily for medical care. If it required you rent a car to obtain the medical care, it can be deducted. You can deduct the amounts required for the medical care for yourself, spouse, or any dependent on your tax return.

"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,

  • Transportation expenses of a parent who must go with a child who needs medical care,

  • Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone, and

  • Transportation expenses for regular visits to see a mentally ill dependent, if these visits are recommended as a part of treatment.

Car expenses.   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. You can't include depreciation, insurance, general repair, or maintenance expenses.

  If you don't want to use your actual expenses for 2015, you can use the standard medical mileage rate of 23 cents a mile.

   You can also include parking fees and tolls. You can add these fees and tolls to your medical expenses whether you use actual expenses or the standard mileage rate.


In order to deduct medical expenses, you must itemize deductions on Schedule A, and your unreimbursed medical expenses must exceed 10 percent of your adjusted gross income (AGI).   Then, you can only deduct the amount by which your unreimbursed medical expenses exceed this 10 percent threshold (7.5% of AGI for age 65 and older until 2017).

Please see the following link for a comprehensive list of deductible medical expenses.    IRS Medical Expenses