Can I deduct lodging for out-of-state therapy? I had to stay in another state for 91 days.

[mexibill]

My medical insurance "home" is in Nevada.  I had to travel to California for many months of special therapies.  For 91 days of that therapy I had to rent "Airbnb's".  Can I deduct the $50/day for this period?

[PattiF]

You can deduct the $50 a day for lodging for medical treatment if that treatment is received from a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital or if that lodging is primarily for or essential to the medical care received

From IRS Publication 502:

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.

The lodging is primarily for and essential to medical care.

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.

The lodging isn't lavish or extravagant under the circumstances.

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.

Don't include the cost of lodging while away from home for medical treatment if that treatment isn't received from a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital or if that lodging isn't primarily for or essential to the medical care received. 

[mexibill]

So, in your opinion, I could not deduct lodging I required to stay in a location for specialized physical therapy form a doctor of PT, but at his own establishment, not part of a hospital setting.  There are only a few places in the U.S. where this type of therapy is available, however, none are part of a "hospital setting".

[AnnetteB6]

Take a closer look at the answer provided by PattiF.  When she quoted the IRS Publication 502, it says that the lodging can be deducted up to $50 per night if certain requirements are met.  

One of those says that "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."  If the doctor of PT's own facility meets that definition, then the lodging may be deducted as a medical expense as long as the other requirements are also met.  

@mexibill

[mexibill]

Well, the PT's facility is a "Functional Gait Evaluation Lab" located as part of a high-end physical "spa" with a gym, trainers, Yoga instructors, swimming instructors, massage therapists.  The PT has facilities to evaluate muscle function and train the muscle/brain connection.  Very specialized therapy.  My husband & I had to locate near this therapy, as it is not available in our home area.  We spent a total of 6 months, but all but 91 days of that, we spent in "Home Exchanges", so that cost no actual "out-of-pocket cash".

In reality, the location is not connected to a hospital, but MAY provide the equivalent of a "hospital quality" physical therapy facility.  It's probably a matter of interpretation.  I would call the IRS for their interpretation if I could get through -- but no hope of that this time of year!

[AnnetteB6]

You are correct, it is all a matter of interpretation.

Try entering the information into TurboTax as a medical expense deduction.  You may or may not have enough medical expenses and other itemized deductions to make a difference in your return.  If you do not, then the interpretation will not come into play.  If you do have enough expenses and deductions for it to make a difference, then you can decide how you interpret the information you have been given.  

@mexibill

[mexibill]

The 91 days of lodging will be enough to make a difference in our tax liability.

My "dilemma" is whether the days are deductible because the provider, although a licensed provider working in a "clinical setting", is in no conceivable way, a part of -- nor the "equivalent of" a hospital.  His facility is located within/adjacent to a "health spa" with a gym that he uses for parts of his patient treatments.

The IRS publication specifically implies that the "facility" in question should be a hospital - or equivalent to a hospital.  I infer, from this, that lodging could not be deducted if one went to see, for instance, a specialized heart surgeon or a chiropractor whom used a special method.

But, trust me, I'm trying to find a way to interpret the reg to my favor -- as it makes a big difference in my tax bill!