Unfortunately, the tax law limits a medical expense itemized deduction for travel costs to the patient in most cases. The only exceptions:
- Travel to accompany a patient who is unable to travel on his/her own (e.g., a parent’s fare needed to accompany a child who requires medical care)
- Travel ordered by a physician to help the patient (e.g., a doctor ordered a wife to provide nursing care for an ailing husband in a distant city)