• The Internal Revenue Service (IRS) allows taxpayers to deduct a portion of the cost of medical transportation from income received. These expenses, combined with other approved medical expenses, are claimed on Schedule A. All medical expenses over 7.5% of the taxpayers Adjusted Gross Income (AGI) is added to other deductions on Schedule A; this total is then subtracted from AGI. There are requirements for medical transportation to be deductable.
  
  

Definition of Medical

• Transportation must be in the course of medical treatment--that is for the prevention, diagnosis or cure of a disease or treatment of a body part or function.
  
  

Allowable Expenses

• Expenses incurred in traveling to and returning from medical treatment are allowable. This might be the office of a doctor or dentist or a hospital. The trip must be primarily for medical treatment. Any plane, bus or taxi fare, parking fees or ambulance expenses are allowed. Any out-of-pocket car expenses incurred are also allowable, including gas, oil, parking and tolls. If preferable, a standard deduction can be claimed based on miles traveled.
  Expenses incurred by parents transporting dependent children or a taxpayer transporting a spouse for medical treatment are allowable. The cost of a medical professional traveling with the taxpayer or dependent is allowable if it is deemed medically necessary.
  
  

Excluded Expenses

• The expense of a specially modified transportation method is not allowable. Travel to another area for medical treatment due to personal preference is also excluded. Expenses for transportation to and from a gym facility are not allowed unless prescribed by a physician.