Medical Mileage Deduction
As you might already be aware, you are entitled to claim medical expenses at your tax deduction, so long as they surpass 7.5% of your AGI (Adjusted Gross Income) and are eligible according to the IRS. You have to calculate all eligible medical expenses throughout the year to see if they exceed the threshold so you can deduct them. An expense you can include in your eligible medical expenditure is the mileage you’ve driven for medical purposes or other eligible trips.
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Medical mileage deduction rules
There are two ways you can work out your medical mileage:
- The standard medical mileage rate
- Actual expenses
The 2023 medical mileage rate is 22 cents per mile.
The medical mileage rate from January 1st to June 30th, 2022 was $0.18 per mile. From July 1st, 2022 the IRS announced a new medical mileage rate - $0.22 per mile.
You will also be able to claim parking and toll fees on top of the rate per mile.
If you wish to use the actual expenses method, you will be able to claim fuel and oil expenses directly related to your medical miles. Again, you can also add any parking and toll fees related to driving for medical purposes. Note that you cannot claim any other car expenses, such as maintenance, insurance, road tax etc.
Other transportation expenses you can claim
You can include expenses for other means of transportation, such as bus, taxi, train, plane fares and ambulance services, as well as the transportation services of a parent or nurse that has to accompany the individual in need of medical treatment.
If traveling to another city is essential to receiving medical care, you may be able to add up to $50 for each night to your medical mileage deductions.
Transportation expenses you can’t claim
You can’t add the following transportation expenses to your medical deductions:
- Trips that are taken for general health improvement or change of environment, even when recommended by a health professional
- Travelling to another city for medical care only due to personal reasons (e.g. a personal preference for a medical center or a doctor)
- The cost of using a specially equipped car for any other than medical reasons
- The normal usage of a vehicle, even if your condition requires you to use specially equipped vehicles.
Receiving medical mileage deductions will depend on factors such as any health insurance, employer reimbursements and more. As a general rule, you can only claim a tax deduction on medical expenses for which you received no insurance or other reimbursements. For more information about what you can claim and if you are eligible for medical mileage deductions, we advise you to contact the IRS, a financial advisor, or your accountant.
Read more about medical, moving and charity mileage deductions and rates in our dedicated guide.
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