Can I deduct my sons mental health offsite lodging/meals expense? He is in a transitional phase of a mental health program out of state.

[ColeenD3 · Accepted solution]

The IRS specifies that meal must be provided by the center during treatment.

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.

You can't include in medical expenses the cost of meals that aren't part of inpatient care.

@lmohsen

[lmohsen]

What about cost to be in the program? Lodging expenses as well?

[ColeenD3 · Accepted solution]

You can include in medical expenses fees you pay for treatment at a health institute only if the treatment is prescribed by a physician and the physician issues a statement that the treatment is necessary to alleviate a physical or mental disability or illness of the individual receiving the treatment.

Lodging

You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if a principal reason for being there is to receive medical care. See Nursing Home , later.

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.

1. The lodging is primarily for and essential to medical care.

2. 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.

3. The lodging isn't lavish or extravagant under the circumstances.

4. 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.

Don't include the cost of lodging while away from home for medical treatment if that treatment isn't received from a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital or if that lodging isn't primarily for or essential to the medical care received.

Pub 502

@lmohsen

[lmohsen]

thank you

[FoxWaves]

I just came across this thread and thought I'd chime in, even though it's a few years old now. The question you've asked about deducting your son's mental health offsite lodging and meals is a bit complex and certainly varies depending on tax laws, which are subject to change. I strongly recommend consulting a tax advisor for the most accurate and personalized advice.
However, I can say that caring for a loved one's mental health can be emotionally and financially draining. In case of immediate emotional stress, resources like a mental health crisis hotline can be a big help for immediate emotional support and resource direction.