there are limitations
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 institu-tion. 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 cir-cumstances.
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 lodg-ing 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 pa-rent 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.
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 treat-ment required by a patient who is traveling to get med-ical care and is unable to travel alone; and
• Transportation expenses for regular visits to see a mentally ill dependent, if these visits are recommen-ded 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, insur-ance, general repair, or maintenance expenses.
If you don't want to use your actual expenses for 2021, you can use the standard medical mileage rate of 16 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.
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 in-cluded as a medical expense for lodging. Meals aren't in-cluded. See Lodging, earlier.
You can't include in medical expenses a trip or vacation taken merely for a change in environment, improvement of morale, or general improvement of health, even if the trip is made on the advice of a doctor.
Medical transportation expenses are included in your overall medical expenses. Only unreimbursed medical expenses in excess of 7.5% of your Adjusted Gross Income (AGI) are deductible. (In TurboTax enter the full amount that you paid. TurboTax will subtract 7.5% of your AGI.) In addition, medical expenses are an itemized deduction. They will not reduce your tax or increase your refund unless your total itemized deductions are more than your standard deduction.
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