Thank you for your question. My name is XXXXX XXXXX X will be happy to assist you today
I'm so sorry to hear about your wife's condition! I hope she's doing better.
According to publication 502, ambulance services are qualified medical expenses
as such, you can deduct the cost of the air ambulance service.
You can verify HERE
Thank you. To be clear, there were adequate medicle facilities in the city where she was being treated, but since it was not near our home, the decision was made to transfer to a facility that is near our home. Does this qualify as necessary transportation?
Yes, you can still deduct it. It was medically necessary for her to be moved...she could not go on her own. You can deduct this as an expense.