My son was in a life threatening accident. I was traveling back and forth from Virginia Beach to Richmond, VA. Can I use the expenses on my taxes?

[va-beach-woman]

I had to stay at hotels, eat out and of course gas was expensive. How can I add these expenses to my taxes?

[BillM223]

Yes, to some extent. You can add them to Schedule A, Medical and Dental Expenses.

The IRS says under Lodging, 

"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 isn't 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 can't 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 aren't included."

The IRS also says under Transportation:

"Transportation

You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care.

You can include:

Bus, taxi, train, or plane fares or ambulance service;

Transportation expenses of a parent who must go with a child who needs medical care;

Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone; and

Transportation expenses for regular visits to see a mentally ill dependent, if these visits are recommended as a part of treatment.

Car expenses.

You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. You can't include depreciation, insurance, general repair, or maintenance expenses.

If you don't want to use your actual expenses for 2023, you can use the standard medical mileage rate of 22 cents a mile.

You can also include parking fees and tolls. You can add these fees and tolls to your medical expenses whether you use actual expenses or the standard mileage rate.

Example.

In 2023, you drove 2,800 miles for medical reasons. You spent $400 for gas, $30 for oil, and $100 for tolls and parking. You want to figure the amount to include in medical expenses both ways to see which gives the greater deduction.

You figure the actual expenses first. You add the $400 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $530.

You then figure the standard mileage amount. You multiply 2,800 miles by 22 cents a mile for a total of $616. Then you add the $100 tolls and parking and mileage for a total of $716 (616 + 100).

You include the $716 of car expenses with the other medical expenses for the year because the $716 is more than the $530 figured using actual expenses."

Also, the IRS says under Trips (same link):

"Trips

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."

So review all this and see where your expenses lie.

And swift recovery to your son.

[Opus 17]

I think the answer is going to be No, unfortunately.

First, does your son qualify as your dependent?

Second, is your son traveling to receive care, or are you traveling to visit your son, who is receiving care near their regular place of residence?

[BillM223]

Opus is correct that your son must be your dependent to qualify, please see page 3 of IRS Pub 502 for a discussion of who is a dependent. I am afraid that when I saw "son", I assumed (and you know what that means) that he was your dependent.

As for the travel, that is a grey area. While the deductible travel is normally (as you can see) for people traveling for treatment and is it not clear if your son was traveling to Richmond for treatment; however, there is an exception for "Transportation expenses for regular visits to see a mentally ill dependent, if these visits are recommended as a part of treatment." I am not saying that your son was mentally ill, but if his injuries were life-threatening, then it is quite likely that he was not able to assent to his treatment options. In that case, you could argue that some trips were necessary to assure that he had the care he needed.

Please review the text I have shared with you and document what you think applies, in case you ever need to explain what you deducted.