Deducting Medical Mileage for someone not listed on our own personal form as a dependent

[Richard_Long]

I have a 96 year old mother. She still lives alone, but we took her drivers license away a few years ago, I take her everywhere she needs to go, including all her medical visits, which are quite a few for someone her age. She is still financially independent and she pays for all her own visits. Can I deduct the mileage that I drive taking her to her appointments on my own personal return. My wife and I file a married joint return and we do itemize deductions, including mileage for our own medical visits.

[JotikaT2]

It Depends. 

If you are able to itemize your deductions as opposed to taking the standard deduction, you may be able to take a deduction for your medical mileage.

The deduction is limited to qualified medical expenses which exceed 7.5% of your Adjusted Gross Income. 

In TurboTax, you can enter your medical expenses in the Federal section of the program. 

1. Select Deductions & Credits 
2. Select Medical 
3. Select Medical expenses 
4. Enter your mileage expenses under the screen that says Tell us about anything spent on medical travel.  Enter your miles driven here and TurboTax will compute the mileage deduction.

You are entitled to a deduction of $0.20 per mile for medical expenses.

Mileage rates

Article outlining medical expenses

[Richard_Long]

You didn't really answer my question. I was trying to be pretty clear by saying that we already do itemize are own medical expenses, including mileage, so we do meet the 7.5% criteria and I have used Turbo Tax for years, so know how to enter our own mileage. I was wondering, and wanted to be certain, that taking my 96 year old mother to her doctor's appointments was considered to be a qualified medical expense on our own personal return.

[KathrynG3]

Probably, but it is ultimately your decision. These mileage expenses would fall neatly into a gray area since you mention your mother is independent and yet dependent, really, on your care. 

The 2019 IRS Publication 502, Medical and Dental Expenses provides a broad definition on page 3:

@Richard_Long

[Richard_Long]

Thanks, that does help. I knew it was a gray area, that is why I was asking the question. Thanks for referring me to the IRS publication.