" 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 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. See Lodging, earlier" - <a rel="nofollow" target="_blank" href="
https://www.irs.gov/pub/irs-pdf/p502.pdf">https://www.irs.gov/pub/irs-pdf/p502.pdf</a> Pub 502 (at link) is The IRS reference for medical deductions.
