Are hotel bills deductible as a medical expense?
Updated: 1/16/2013
Article ID: IAS10223
Costs of lodging up to $50 per night are deductible if:
- It is mainly for and necessary to medical care;
- The medical care is by a doctor in a licensed hospital or equivalent;
- Lodging isn’t extravagant; and
- There's no fun, recreation, or vacation in the travel.
Lodging for a person traveling with the patient is allowed. Meals aren't a lodging expense