I would say it depends. According to IRS PUB 502:
You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care.
You can include:
Transportation expenses for regular visits to see a mentally ill dependent, if these visits are recommended as a part of treatment.
Transportation expenses you can't include.
Travel that is merely for the general improvement of one's health.
I would say you could take the position that the mileage is deductible if your visits are part of a treatment plan prescribed by her doctor. It would have to be written into her treatment plan, and you would want a copy of that for your documentation. The other obstacles here are she is not your dependent and is not mentally ill.
Medical mileage is an itemizable expense subject to 7.5% of your AGI. This means the medical expense deduction has to meet a rather large threshold before it can affect your return. The amount of medical (including dental, vision, etc.) expenses that will count toward itemization is the amount that is OVER 7.5% of your adjusted gross income.
Of course, your medical expenses plus your other itemized deductions still have to exceed your standard deduction before you will see a difference in your tax due or refund.
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