Discussion:Medical Mileage Support

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Discussion Forum Index --> Basic Tax Questions --> Medical Mileage Support

Discussion Forum Index --> Tax Questions --> Medical Mileage Support

Mickash (talk|edits) said:

18 August 2010
My client is going through an audit in which the tax examiner is disallowing medical mileage because our clients didn't provide a mileage log. They created a spreadsheet which identified mileage per trip, date of trip, the particular Dr. they visited and cross-referenced the Dr. with the paid receipt for services. Their son is autistic with co-morbid issues so they travel a great distance for each medical appointment which is what I think is triggering the deduction being disallowed.

I don't see any IRS code which requires a mileage log (with odometer readings) to substantiate medical mileage deductions. Any one have any experience in this area?

DaveFogel (talk|edits) said:

18 August 2010
The disallowance of transportation expenses for failure to substantiate by adequate records applies to using a vehicle for a business (Sec. 162) or for the production of income (Sec. 212) because such a vehicle is considered "listed property." See Sec. 274(d). This section does not apply to use of a vehicle for medical transportation. Instead, Sec. 213(d)(1)(B) allows the deduction for transportation primarily for and essential to medical care.

Mickash (talk|edits) said:

18 August 2010
I would think that would also apply to transportation to and from a private school whose curriculmn includes O.T., Speech and Social Skills as well as other services for disabled children - this is a private school for the disabled. Any thoughts?

Tax Writer (talk|edits) said:

18 August 2010
Yes, transportation to a special school for a child with disabilities is a deductible medical expense. Rev. Rul. 70-285. Transportation, such as airfare, for a parent to accompany the child is also deductible.

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