About a year ago, I underwent major surgery that required a 5 night stat in the hospital. The hospital is about 30 miles where my wife and I live and my wife would spend the days with me and then go home at night. My wife is a retired Registered Nurse and her help in communicating with the medical staff was invaluable.
Are her transportation costs (mileage, bridge tools, and parking) tax deductible?
I would have to to conclude that her travel expenses are not tax deductible because she was not providing medical care for you. Many people are able to help in communicating with medical staff. The mere fact that she happens to be a retired medical professional does not change the analysis. She was doing what any devoted spouse, relative or friend would do under those circumstances.
I would claim her travel expenses as medical costs. You are allowed to deduct lodging expenses for a companion up to $50/night. Seeing as the travel costs are less than the allowable lodging cost, if it ever came up in audit, I would feel comfortable arguing that we were saving money while providing the government with more tax revenue than if an overnight stay took place.
Ira Smilovitz, EA
You may feel comfortable, but I would not feel comfortable. I know of no rule that allows you to treat transportation costs as lodging just because there is a "savings". She did not incur lodging costs so there could never be any lodging expense.
Thanks. As I thought, the answer is not obvious.
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