Traveled out of state for surgery - what medical related expenses can be deducted if we itemize?

[Cris]

On January 13, 2024 my wife and I flew Allegiant from Illinois to Florida for my extensive neck surgery.  I had an appointment with the surgeon on 1/16/24, followed by the surgery on 1/18/24.  My surgeon opted-out of Medicare so I paid $30K out of pocket for his fee.  Medicare Part A and my Medigap Plan paid for the hospital portion of the bill.  We flew in and out of Orlando and rented a car and drove to Ft. Lauderdale where the surgery was performed at Holy Cross Hospital.  We stayed at a hotel for two nights and an AirBNB for 16 nights.  I got clearance from my Dr. at the post-surgery appointment on 1/26/24 to fly back to Illinois on January 31, 2024.  My wife needed to be with me as this was extensive surgery and she needed to care for me and do all the driving after surgery.  So, my questions are, 'when we file our joint 2024 tax return what can we deduct?':

1.) Surgeon fee of $30K? - this was all paid in 2024

* 2.) 18 nights of lodging at $50 per person (2 people X $50 X 18 nights) totaling $1800

* 3.) Our airfare?

* 4.) Car Rental Fee and/or mileage and/or tolls?

5.) Other?

* NOTE: a portion of the lodging, airfare and rental car fee was paid in late 2023.

[Bsch4477]

Unreimbursed lodging and transportation expenses are deductible if consistent with the IRS regulations here. Read Lodging and Transportation sections. Expenses paid in 2023 cannot be deducted on your 2024 return. Only a total of medical expenses greater than 7.5 percent of your AGI can be deducted. 

[Cris]

In Turbo Tax under Medical Deductions, it shows $50 per day per person.  It does not allow for actual expenses and dates for lodging, just the daily allowance.  So does it matter whether the actual expenses were paid in late 2023 or in 2024?  The lodging actually happened in January 2024, but the hotel and AirBnb required I pay at time of booking the lodging.

[Bsch4477]

Sorry. I thought I had pasted the link to the IRS website explaining this. Look at the lodging and travel sections. $50.00 is what the IRS allows. 

You can only deduct expenses in the year you paid them. 
https://www.irs.gov/publications/p502#en_US_2022_publink1000179021

[Opus 17]

Per the IRS:

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. Meals aren't included. See Lodging, earlier.

1.) Surgeon fee of $30K? - this was all paid in 2024 YES

* 2.) 18 nights of lodging at $50 per person (2 people X $50 X 18 nights) totaling $1800 YES–for the person receiving care and one travel companion/support person

* 3.) Our airfare? YES–for the person receiving care and one travel companion/support person

* 4.) Car Rental Fee and/or mileage and/or tolls?  You can use the standard mileage rate of 22 cents per mile, or your actual expenses. You can add tolls and parking to either method.  

5.) Other? Prescribed medications, prescribed physical therapy or rehab, other normal medical expenses.

You can't include meals in your lodging cost, that's limited to $50 per day for up to 2 people. 

[Opus 17]

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@Cris wrote:

In Turbo Tax under Medical Deductions, it shows $50 per day per person.  It does not allow for actual expenses and dates for lodging, just the daily allowance.  So does it matter whether the actual expenses were paid in late 2023 or in 2024?  The lodging actually happened in January 2024, but the hotel and AirBnb required I pay at time of booking the lodging.

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Because taxpayers are considered to use cash-basis accounting, the expense is deductible when actually paid.   Lodging expenses paid in 2023 would be deductible on the 2023 tax return.  (To consider an expense as paid when it occurs, rather than when actually paid, is called "accrual" based accounting procedures, some businesses use this but individuals do not.)