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Tax Deduction on Lodging Expenses

Can I deduct cost of meals and lodging?

You can include the cost of meals and lodging at a hospital or similar institution if your main reason for being there is to receive medical care.

What lodging expenses are tax deductible?

You can include as part of your medical expenses the cost of lodging not provided by the medical facility if all of the following requirements are met:

  • the lodging is primarily for and essential to medical care
  • the medical care is provided by a doctor in a licensed medical care facility
  • the lodging is not extravagant
  • there is no significant element of personal pleasure, recreation or vacation in the travel away from home.
What is the tax deductible limit amount of lodging expenses?

The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. The cost of lodging for the person accompanying the patient is deductible. Meals under these circumstances are not tax deductible.

Tax Deduction on Lodging Expenses

For example:

If you took your minor son to a medical center to undergo tests. You both stayed at a motel for 3 nights while the medical tests were run. The motel lodging expenses were $70 per night and the meal costs for both of you were $120 in total. You can deduct 3 x $70 = $210 for lodging. You and your son each have a $50 per night limit (meaning the total limit is $50 x 2 =$100 per night for both you and your son.) The $120 meal costs cannot be deducted.

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