If your spouse has established a separate residence, it wouldn't be travel and would not be deductible.
Lodging is deductible as a medical expense under certain circumstances. Utilities would not be. It would be deductible as a medical expense, and would be found under the deductions and credits tab. Medical expenses are only deductible if you itemize deductions, and are only deductible in the year paid. If you do itemize, only the portion of your total medical expenses that exceed 7.5% of your adjusted gross income are deductible.
There are some limitations.
Meals are not deductible as a medical expense deduction. even when travelling. From IRS Publication 502: "You can include in medical expenses the cost of meals at a hospital or similar institution if a principal reason for being there is to get medical care." There is no additional provision to deduct meals when travelling for medical care outside of a hospital.
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 is not 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 cannot 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 are not included."
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