Overview
Medical travel costs—expenses you incur traveling to receive diagnosis, treatment, or care—may be tax-deductible under IRS rules, but only when specific conditions are met. These deductions can reduce taxable income for taxpayers who itemize deductions on Schedule A and whose total unreimbursed medical expenses exceed 7.5% of adjusted gross income (AGI) (see IRS Publication 502). This guide explains which travel costs qualify, the documentation you need, common pitfalls, practical examples, and how to integrate these expenses with your overall tax planning.
What qualifies as a medical travel expense?
Qualifying medical travel costs generally fall into three buckets:
- Transportation: mileage for driving your car to medical appointments, tolls and parking, taxi/ride-share fares, bus, train, or airfare when traveling for care.
- Lodging: reasonable costs for hotel or other lodging while away from home primarily to get medical care (deductible only up to the limit specified by the IRS — traditionally $50 per night per person for most situations; see Pub. 502 for details).
- Other travel-related expenses: transportation expenses for a companion when necessary for medical care, and certain costs for meals only in very narrow circumstances (see next section).
Note: These expenses must be unreimbursed. If your health insurance, flexible spending account (FSA), health savings account (HSA), or an employer-sponsored plan reimbursed the costs, you cannot deduct the reimbursed portion.
Sources: IRS Publication 502 (Medical and Dental Expenses) and IRS guidance on deductible medical expenses (irs.gov/publications/p502).
Key rules and thresholds you must know
- Itemize to claim: Only taxpayers who itemize deductions on Schedule A can claim deductible medical travel costs. If you take the standard deduction, medical travel costs do not give additional tax benefit.
- 7.5% of AGI threshold: Unreimbursed qualifying medical expenses (including travel costs) are deductible only to the extent they exceed 7.5% of your AGI for the tax year (IRS Pub. 502). Example: If your AGI is $60,000, only qualifying medical costs above $4,500 (7.5% of $60,000) are deductible.
- Strict documentation: Keep contemporaneous records—mileage logs, receipts for lodging and transit, appointment confirmations, and notes from your provider linking travel to medical care. The IRS expects documentation to substantiate the purpose and cost of travel.
Citations: IRS Publication 502 (https://www.irs.gov/publications/p502).
Limits on specific items
- Mileage: The IRS publishes a standard medical mileage rate that changes periodically. Use the medical standard mileage rate for your tax year to compute the deductible value of driving trips, unless you choose to deduct actual out-of-pocket costs (fuel, oil, repairs) and have excellent records. Check the IRS page on standard mileage rates for the current amount (for example, the medical mileage rate was 22¢ per mile in recent years; always confirm the current rate at https://www.irs.gov/tax-professionals/standard-mileage-rates).
- Lodging: For most taxpayers, lodging costs are deductible only up to the IRS limit (commonly $50 per night per person) when the stay is primarily for and essential to medical care at a hospital or diagnostic facility (see Pub. 502).
- Meals: Meal costs are generally not deductible unless they are part of inpatient care (meals provided by the hospital as part of the inpatient charge are included) or otherwise meet narrow IRS criteria.
Practical documentation checklist
To withstand IRS scrutiny, collect and keep:
- A medical travel log showing dates, origin and destination, purpose of trip, and miles (if driving).
- Receipts for lodging, airfare, train, bus, taxi, rideshare, parking and tolls, and any other transportation costs.
- Written statements, appointment cards, or medical records showing the reason for travel and the treating provider or facility.
- Records of reimbursements (insurance, HSA/FSA, employer).
Tip: Use a dedicated notebook or a simple spreadsheet and keep digital photographs of receipts. For mileage, record odometer readings or use a reliable mileage-tracking app contemporaneously.
Related: For detailed documentation techniques, see our guide “Maximizing Medical Expense Deductions: Documentation Tips” (https://finhelp.io/glossary/maximizing-medical-expense-deductions-documentation-tips/).
Examples that clarify typical scenarios
Example 1 — Out-of-town specialist visit
You live 150 miles from a specialist. You drive to the appointment and return the same day (300 miles round trip). If the medical mileage rate for the year is 22¢/mile, your deductible transportation is 300 × $0.22 = $66. If you paid parking and tolls totaling $15 and had no reimbursements, your total transportation deduction for that trip is $81. These amounts are included with other qualifying medical expenses and only count toward the portion that exceeds 7.5% of your AGI.
Example 2 — Overnight stay for required treatment
Your doctor prescribes a multi-day outpatient treatment at a facility 200 miles away. You stay two nights at a hotel to receive the treatment. If lodging qualifies under Pub. 502 and the IRS lodging limit applies (e.g., $50/night per person), you can include up to that limit per night as deductible lodging. Keep receipts and an appointment schedule showing the treatment dates.
Example 3 — Traveling for care not available nearby
If you travel to another city because the needed specialized treatment isn’t available locally, those travel costs can qualify as long as travel is primarily for and essential to medical care, unreimbursed, and documented. Keep referrals, letters, or other evidence showing the medical necessity.
Who can claim travel for a family member or companion?
You may deduct travel costs for a spouse, dependent, or companion if the companion’s presence is medically necessary (for example, the patient needed assistance) or if the companion is the person receiving care and is a dependent you claim on your return. The same rules for unreimbursed costs and documentation apply.
Common mistakes & audit red flags
- Claiming personal travel: Trips that are partly vacation and partly medical are riskier. Only the portion primarily for medical care is potentially deductible; if the trip’s primary purpose is leisure, travel costs aren’t deductible.
- Missing documentation: Not keeping receipts, mileage logs, or medical appointment evidence is the most common reason deductions are disallowed.
- Double-dipping: Don’t deduct expenses you already excluded from income or that were reimbursed via insurance, HSA, or FSA.
How this fits into broader tax and financial planning
- Bunching medical expenses: If your unreimbursed medical costs are close to the 7.5% AGI threshold, you may benefit from ‘bunching’ elective but necessary expenses into one tax year to exceed the threshold and itemize. See our article “How to Bunch Medical Expenses to Itemize” for tactics that can help (https://finhelp.io/glossary/how-to-bunch-medical-expenses-to-itemize/).
- HSAs and FSAs: If you have an HSA or FSA, using those pre-tax accounts for qualifying costs generally gives a better tax outcome than claiming itemized deductions. Coordinate use with your advisor.
When to get professional help
If you have substantial travel-related medical expenses, complex situations (out-of-state care, reimbursement questions, or mixed-purpose trips), or you’re concerned about documentation in the event of an IRS inquiry, consult a CPA or tax professional. In my practice I often review travel logs and provider letters before clients file to reduce risk and ensure legitimate deductions are captured.
Bottom line
Medical travel costs can be deductible, but only when the travel is primarily for medical care, expenses are unreimbursed, you itemize, and total qualifying medical expenses exceed 7.5% of your AGI. Keep careful, contemporaneous records and consult IRS Publication 502 for the authoritative rules. When in doubt, talk with a tax professional to align deductions with your overall tax strategy.
This content is educational and not individualized tax advice. For guidance tailored to your situation, consult a qualified tax professional.
Authoritative sources
- IRS Publication 502, Medical and Dental Expenses: https://www.irs.gov/publications/p502
- IRS Standard Mileage Rates: https://www.irs.gov/tax-professionals/standard-mileage-rates
Internal resources
- Maximizing Medical Expense Deductions: Documentation Tips: https://finhelp.io/glossary/maximizing-medical-expense-deductions-documentation-tips/
- Mileage for Medical Appointments Deduction: https://finhelp.io/glossary/mileage-for-medical-appointments-deduction/
- How to Bunch Medical Expenses to Itemize: https://finhelp.io/glossary/how-to-bunch-medical-expenses-to-itemize/
Professional disclaimer: This article is for educational purposes and does not replace personalized tax advice. Consult a qualified tax professional for decisions affecting your taxes.
