topic Thank you in Deductions & credits

Am I able to deduct non-spouse medical caretaker transportation/lodging for 2017 out-of-state surgery?

RegularGuy — Wed, 05 Jun 2019 03:30:56 GMT

In 2017 I had surgery out-of-state by a specialist (orthopedist) who did a technique with an expertise that was not available locally. I am clear that I am able to deduct my lodging related to the surgery/pre-op/post-op @$50/day and transportation (airfare, transfers and taxis to medical appointments).

I needed to stay locally for 10 days after the surgery (not medically able to travel until then) and required care-taking assistance during this time. Two people ( a friend and my domestic partner) split the time and traveled to stay with me for the purpose of being caretakers (helping me with mobility, changing dressings, buying food). One of them was also needed to accompany on my air travel to my home city (unable to do this on my own). I paid for their airfares and they stayed with me at the temporary residence.

1. As non-spouse caretakers, am I able to deduct their airfares?

2. Am I able to deduct $50/day for each night that they stayed at the residence to take care of me (the total daily cost of the residence exceeded the combined $100/day of the deduction for me and the caretaker)?

Yes to both questions. IRS Pub. 502 - Medical and Dental...

IreneS — Thu, 09 Apr 2020 20:00:26 GMT

UPDATED FOR TAX YEAR 2019

Yes to both questions.

IRS Pub. 502 - Medical and Dental Expenses includes wording referring to "a person" but I don't think we have to take that literally. They do NOT exclude more than one caregiver.

Lodging: "You can include lodging for a person traveling with the person receiving the medical care.. . .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.

Transportation: “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,”

[Edited | 4/9/2020 | 1:00pm PDT]

Thank you

RegularGuy — Wed, 05 Jun 2019 03:30:59 GMT

Thank you