Is travel expenses to obtain medical care for a dependent an eligible medical expense?

[kashalitecky]

Aloha,

I gave birth to my son on the island of Hawaii in August.  He had to be moved to the NICU on Oahu the same day due to a health condition.  We had to pay the cost of flights to fly over to Oahu and back to be with our baby at the NICU, and to bring him home.  Can I claim the flight expense as a medical expense when itemizing my deductions?

Mahalo!

[ScottT · Accepted solution]

Yes, payments made for travel primarily for and essential to medical care that qualify as medical expenses.  If you paid in 2017 for medical and dental care for yourself, your spouse, and your dependents. You may deduct only the amount of your total medical expenses that exceed 7.5% of your adjusted gross income. For more detail understanding of the medical expense, please visit this link:  https://www.irs.gov/taxtopics/tc502

[Edited 1/24/2018 @ 11:17 AM PST]