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That sounds like trips that are just personal visits to a relative who is ill, not travel that is "primarily for, and essential to, receiving medical services." So the travel costs are not medical expenses, and are not tax deductible. If a young child has to travel for medical treatment, the travel expenses of a parent traveling with the child are deductible (with some limits). But I gather that your son is an adult, and you did not travel with him.
That sounds like trips that are just personal visits to a relative who is ill, not travel that is "primarily for, and essential to, receiving medical services." So the travel costs are not medical expenses, and are not tax deductible. If a young child has to travel for medical treatment, the travel expenses of a parent traveling with the child are deductible (with some limits). But I gather that your son is an adult, and you did not travel with him.
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