Medical Transportation Costs

[pooch]

I had surgery in another state. I know that I can claim the surgery towards medical expenses.

I drove from Phila to Wash DC, then flew from Reagan International to Tampa. In Tampa, I rented a car.

My surgery was in Lakeland, FL. How do I compute the Transportation Costs?

• Would I compute $0.20/mile for the drive down to Washington, DC? Then add the flight cost to it?
• Can I claim the car rental cost?
• Do I add the mileage cost from Tampa to Lakeland to the cost?

[Opus 17]

You can only deduct the travel if "There is no significant element of personal pleasure, recreation, or vacation in the travel away from home."  If you took a vacation and also received medical care, then none of the expenses are eligible. 

Assuming the trip was primarily for medical care, for your personal car the standard mileage rate for 2023 is 22 cents.  You can claim the actual costs for the flight. For the rental car, you can include the total cost (rental, gas, tolls) if the only thing you did in Tampa was receive medical care.  If you did other things, you must allocate the cost on a percentage basis.  You can claim $50 per night toward lodging, if you stayed in a hotel as part of receiving care instead of the hospital.  You can't claim anything towards meals, as meals are always personal expenses that you would have to pay for whether or not you were receiving medical care.