Medical Away from Travel
Medical expenses may also include the cost of lodging not provided in a hospital or similar institution. The cost of such lodging while away from home may be included if all the following requirements are met:
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Lodging - The lodging is primarily for and essential to medical care.
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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.
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The lodging is not lavish or extravagant under the circumstances.
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There is no significant element of personal pleasure, recreation, or vacation in the travel away from home.
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The lodging cost eligible for deduction cannot be more than $50 for each night for each person. Lodging expense is included for a person accompanying the individual who is traveling away from home to receive the medical care
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Meals - Are not deductible. Normally, meals are allowed at 100% of the cost, BUT only at a hospital or similar institution where the main purpose for being there is to get medical care. The cost of meals that are not part of inpatient care may not be included as a medical expense.
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Medical Conferences - IRS has ruled that a taxpayer may deduct the cost of attending a conference relating to a dependent’s disease. (Rev Rul 2000-24, 2000-19 IRB) In this ruling, the taxpayer was allowed to deduct the cost of the conference registration fee and travel to the conference, because those costs were primarily for a dependent's medical care and the taxpayer's attendance was essential for that care. The costs of meals and lodging were not deductible, because the dependent did not receive medical care at a licensed facility (a prerequisite for medical deduction of meals and lodging).