Huntington Beach, CA asked in Tax Law for California

Q: Disabled 21yr old man, can transportation be tax deductible, he's non verbal, minimal cognitive, 24 hour protection.

He has his own car and drivers. His program is community intergration, school, speech, day program, exercise all under doctors care. If he lived outside his parents, conservators home, it would be all deductible as part of a day cost in a group or a facility charge. Need to find case law !!

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3 Lawyer Answers
Answered
  • Tax Law Lawyer
  • Santa Ana, CA
  • Licensed in California

A: I think your situation can provide for some income tax deductions with some limitations. I really need some more facts. Can you explain a bit more. I would be happy to give a more concrete answer but I am not sure of your exact question.

Answered
  • Tax Law Lawyer
  • Los Angeles, CA
  • Licensed in California

A: The question is unclear; However, I will offer the material that hopefully will answer your question anyway. I will be happy to talk to you at no charge if necessary.

According to tax law, a disabled person can deduct the following as Transportation expense. You can include in medical expenses amounts paid for transportation primarily for and essential to, medical care.

You can include:

1) Bus, taxi, train, or plane fares or ambulance service,

2) Transportation expenses of a parent who must go with a child who needs medical care,

3) Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone, and

4) Transportation expenses for regular visits to see a mentally ill dependent, if these visits are recommended as a part of treatment.

5) Car expenses. You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. You cannot include depreciation, insurance, general repair, or maintenance expenses.

If you do not want to use your actual expenses for 2012, you can use the standard medical mileage rate of 23 cents a mile.

You can also include parking fees and tolls. You can add these fees and tolls to your medical expenses whether you use actual expenses or the standard mileage rate.

Example.

In 2012, Bill Jones drove 2,800 miles for medical reasons. He spent $500 for gas, $30 for oil, and $100 for tolls and parking. He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. He figures the actual expenses first. He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. He then figures the standard mileage amount. He multiplies 2,800 miles by 23 cents a mile for a total of $644. He then adds the $100 tolls and parking for a total of $744. Bill includes the $744 of car expenses with his other medical expenses for the year because the $744 is more than the $630 he figured using actual expenses.

Transportation expenses you cannot include. You cannot include in medical expenses the cost of transportation in the following situations.

Going to and from work, even if your condition requires an unusual means of transportation.

Travel for purely personal reasons to another city for an operation or other medical care.

Travel that is merely for the general improvement of one's health.

The costs of operating a specially equipped car for other than medical reasons.

Trips

You can include in medical expenses amounts you pay for transportation to another city if the trip is primarily for, and essential to, receiving medical services. You may be able to include up to $50 for each night for each person. You can include lodging for a person traveling with the person receiving the medical care. For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. Meals are not included. See Lodging, earlier.

Good luck.

Answered
  • Tax Law Lawyer
  • Los Angeles, CA
  • Licensed in California

A: Based on little facts you disclosed, it very likely that this would be tax deductible scenario. Provide more facts for a better answer. Good luck. Zaher Fallahi, Tax Attorney, CPA

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