J.K. Lasser's Your Income Tax 2013: For Preparing Your 2012 Tax Return

17.9 Travel Costs May Be Medical Deductions

Travel costs to a doctor’s office, hospital, or clinic where you, your spouse, or your dependents receive medical care are deductible medical expenses, subject to the AGI floor (7.5% of AGI for 2012; see 17.1). Commuting to work is not a medical expense, even if your condition requires you to make special travel arrangements.

Deductible travel includes fares for buses, taxis or trains, and the costs of hiring a car service or ambulance to obtain medical care. Plane fares to another city are allowed by the IRS so long as obtaining medical care is the primary purpose of the trip; see below for lodging expense rule.

If you used your automobile in 2012 to obtain medical care, you may deduct a flat IRS rate of 23 cents a mile. In addition, you may deduct parking fees and tolls. If, however, auto expenses exceed this standard mileage rate, you may deduct your actual out-of-pocket costs for gas, oil, repairs, tolls, and parking fees. Do not include depreciation, general maintenance, or car insurance. The cost, as well as the operating and repair costs, of a wheelchair, autoette, or special auto device for a handicapped person is deductible if not used mainly for commuting.

EXAMPLE

In 2012, you drove your car to a doctor’s office for treatment 40 times. Each round trip was 25 miles. If you use the IRS’s flat mileage rate, you treat $230 (1,000 miles × 23 cents), plus any parking fees or tolls you paid on the doctor visits, as 2012 medical ...