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Bob Parrish C PA. P.C.
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Medical
Conference Costs Dedutible |
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CERTAIN MEDICAL CONFERENCE COSTS ARE
DEDUCTIBLE MEDICAL EXPENSES Expenses for transportation and
registration fees for a medical conference on a chronic disease suffered
by a dependent are deductible as medical expenses. Rev. Rul. 2000-24,
2000-19 I.R.B. 963. The parent of a child with a chronic
disease, at the recommendation of the child's physician, traveled to a
city other than that in which she lived to attend a conference sponsored
by an organization that supports research and education concerning the
disease. The purpose of attending the conference was to obtain medical
information that could be useful in making decisions concerning the
child's treatment or in providing care to the child, and the majority of
the parent's time was spent in attending sessions that disseminated
information about the disease. Any social and recreational activities
outside of the conference were secondary to the attendance at the
conference. The parent incurred expenses for travel, meals and lodging,
and registration for the conference. The IRS ruled that the cost of
transportation as well as the registration fee for the conference were
deductible as medical expenses but that the costs for the meals and
lodging were not deductible. The IRS pointed out that, under Code
Section 213(d)(1)(B), medical care for which costs may be deducted
includes transportation that is primarily for and essential to the
medical care. Noting that whether an expenditure is primarily for
medical care is a question of fact, the IRS concluded that since the
child's physician had recommended attendance at the conference and since
the conference would be useful in making decisions concerning the
treatment and care of the child, the costs of transportation and
registration at the conference were primarily for medical care and,
therefore, deductible as medical expenses. The IRS noted as well that
any social and recreational activities undertaken by the parent outside
of the conference were secondary to attendance at the conference. The IRS pointed out, however, that the cost of lodging is deductible as a medical expense under Code Section 213(d)(2) only if the medical care is provided by a physician in a licensed hospital or similar institution and there is no significant element of personal pleasure, recreation, or vacation in the travel away from home. Under Reg. Section 1.213-1(e)(1)(iv) and (v), meal expenses are not deductible as expenses for medical care unless they are provided at a hospital or similar institution at which the taxpayer, the taxpayer's spouse, or dependent is receiving medical care. Since personal expenses such as those for meals and lodging generally are not deductible, and since neither the parent nor the child was receiving medical care from a physician at a licensed hospital or similar institution, the IRS ruled that the expenses for meals and lodging while attending the conference were not deductible.
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