Wife was treated for cancer out of state for 15 months. Can I deduct my trips to assist her with the treatments?

[iecni]

My wife changed her permanent address to Omaha, NE for insurance coverage purposes. I traveled to Omaha every weekend to attend treatments, take her necessary items, clothing, pay bills, etc. Are any of my travel and hotel expenses deductible in assisting her with care and treatment?

[CarolynM · Accepted solution]

Yes, you can deduct $50 per night for your own lodging to assist with your wife's medical care. 

You can't deduct meals.

Here is the language from the IRS: 

You can include in medical expenses amounts you pay for transportation to another city if the trip is primarily for, and essential to, receiving medical services. You may be able to include up to $50 for each night for each person. You can include lodging for a person traveling with the person receiving the medical care. 

For the source and more information: 

https://www.irs.gov/pub/irs-pdf/p502.pdf