Can I Deduct Medical Mileage for a Parent on My Taxes?
Learn how to navigate tax deductions for medical mileage when caring for a parent, including eligibility and documentation requirements.
Navigating the complexities of tax deductions can be challenging, particularly when dealing with medical expenses for family members. A common question is whether taxpayers can deduct medical mileage incurred while caring for a parent. This deduction can significantly ease financial burdens by covering transportation costs related to medical care.
Determining Dependent Status
To deduct medical mileage for a parent, you must first confirm if your parent qualifies as a dependent on your tax return. The IRS defines a qualifying relative as someone who is not a qualifying child of another taxpayer, has a gross income below the exemption threshold for the tax year, and receives more than half of their support from you. Support includes housing, food, medical care, and transportation. Document all financial contributions, such as rent or medical bills. If your parent resides with you, include the fair market value of lodging in the support calculation.
Identifying Eligible Transportation Expenses
Deductible transportation expenses must be directly related to medical care. The IRS permits deductions for mileage incurred traveling to and from medical appointments, treatments, or therapies for your parent. For 2024, the standard mileage rate for medical purposes is 22 cents per mile. Additional eligible expenses include parking fees and tolls. However, general car maintenance or insurance costs are not deductible.
Keep a detailed log of trips, noting dates, distances, destinations, and purposes. This ensures accurate calculations and serves as essential documentation in the event of an IRS audit. Mileage-tracking apps can simplify this process.
Maintaining Proper Documentation
Accurate record-keeping is crucial for claiming medical mileage deductions. The IRS requires evidence to support claims, so maintain a comprehensive log of medical-related trips, including dates, purposes, destinations, and mileage. Retain receipts for parking fees or tolls as proof of expenses. Additionally, keep copies of correspondence with medical providers, such as appointment confirmations or treatment summaries, to demonstrate the necessity of travel.
Reporting the Deduction
Once your documentation is organized, report the deduction accurately on your tax return. Use Schedule A (Form 1040) to itemize deductions for medical expenses exceeding 7.5% of your adjusted gross income (AGI). Include medical mileage as part of the total medical and dental expenses. Multiply the total mileage by the IRS standard rate for the year, then add any additional transportation-related expenses. Combine these figures with other qualifying medical costs to determine the total deduction. Ensure calculations are precise and supported by your records.