Hello XXXXXXXXXX. Thank you for coming to Just Answer and allowing us to help with your tax questions.
A trip to a medical facility for medical purposes should be deductible under the normal rules of medical expenses regardless of where it is to. You need to make sure that you get receipts for everything, particularly the medical facility. Make sure the receipt from the medical facility lists the dates of treatment, the location of the facility, and the medical purpose of the visit. Your lodging will be deductible for you and your husband at a rate of up to $50 per night. Your meals are deductible, but your husband's are not. Your plane is deductible, but your husband's is not because you are capable of traveling alone and only the expenses of a person necessary to the sick person are paid. Keep track (maybe in a notebook) of the time you spend at the medical clinic versus any time you spend at vacation things. You need to prove that the location is incidental to the medical treatment (prove that you're not just on vacation).
It sounds like you are being reimbursed for legitimate medical expenses. If this is correct, you will need to keep your paperwork on file to prove that the reimbursement was for legitimate medical expenses in case the IRS questions the reimbursement. The advantage of reimbursed versus deducting medical expenses on your Schedule A is that you can be reimbursed for all expenses, but you can only deduct medical expenses greater than 7.5% of your adjusted gross income (AGI).
If you are not reimbursed for the entire amount of legitimate medical expenses, you can deduct the unreimbursed amount on your Schedule A on your taxes. However, only the amount of medical costs greater than 7.5% of your AGI can be deducted.
I hope this answers your questions. Please let me know if you need more information.
Hello XXXXXXXXXX. I'm sorry, I assumed that there was a donor separate from your husband. If your husband is the donor or even being tested as the potential donor, then both you and your husband will be the "patient", so to speak. Both of your tickets and lodging will be medical expenses. Meals will not be deductible for either of you. You should get a receipt or letter from the doctor or medical facility that states that both of you were needed for the procedure and how many, or which, days you were each required. A letter from the doctor will cover you if the IRS or program that reimburses you tries to argue that either of you were on vacation rather than receiving treatment. Also, don't forget to get receipts for the airlines, the hotel, and the doctor or clinic.
Sorry about my incorrect assumption. Let me know if you need more information.
Hi XXXXXXXXXX,
On page 11 of Pub 502 (at least that's the page of the electronic copy, it may be different for your copy) under Meals, the first paragraph is the one you quoted, but the next paragraph is "You cannot include in medical expenses the cost of meals that are not part of inpatient care". So if you are charged for meals at the clinic or medical facility, you can deduct them, but if you eat at a restaurant or elsewhere, you can't deduct them.
You should be okay with clause 4 as long as you are under medical care each day that you're abroad. Keep copies of any documentation or recommendations that convinced you that it was worth traveling to the Czech Republic for treatment by this specific facility or doctor. I don't think you'll have a problem convincing authorities that your trip is for medical purposes, the Czech Republic isn't considered a big vacation spot.
Tax Preparer
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