Medical expenses can add up quickly, especially when they include not just treatment and prescriptions, but also the cost of getting to and from your healthcare providers. The IRS recognizes this financial burden and allows taxpayers to deduct certain travel and transportation costs as part of medical expense deductions—provided they meet specific criteria. In 2025, one of the most overlooked yet valuable deductions available to itemizers is mileage for travel related to medical care. This blog explains how to deduct medical-related transportation costs, including mileage, parking, tolls, and more.
Overview of the Medical Mileage Deduction
When you itemize your deductions on Schedule A of Form 1040, you can include unreimbursed medical and dental expenses that exceed 7.5% of your Adjusted Gross Income (AGI). Travel and transportation expenses to obtain medical care qualify as deductible if they are primarily for, and essential to, medical care as defined by the IRS in Publication 502.
This includes costs for mileage driven in your personal vehicle, public transportation, taxis, ride-share services, tolls, and parking. As with other medical deductions, only the portion of total medical expenses—including transportation—that exceeds 7.5% of your AGI is deductible.
IRS Mileage Rate for 2025
The IRS sets a standard mileage rate each year for medical travel. For 2025, the medical mileage rate is 21 cents per mile. This rate applies to miles driven for medical care purposes such as doctor visits, dental checkups, therapy appointments, hospital procedures, and pharmacy trips.
You can use this rate instead of tracking actual gas and vehicle costs, which simplifies recordkeeping and maximizes consistency.
What Types of Medical Travel Are Deductible?
To qualify for the deduction, travel must be primarily for, and essential to, receiving medical care. Examples include:
- Driving to and from a hospital, clinic, or doctor’s office
- Traveling to dental or vision appointments
- Trips to therapy or rehabilitation facilities
- Driving to pharmacies to pick up prescription medications
- Trips for treatment of a chronic illness, such as dialysis or chemotherapy
- Transportation to mental health services or substance use treatment programs
If the medical care is necessary and provided by a licensed practitioner, the travel is generally deductible.
Transportation Costs That Qualify for Deduction
In addition to mileage, the following transportation expenses may also be included as medical deductions:
- Public Transportation: Bus, subway, or train fares for travel to medical appointments
- Taxi or Ride-share Services: Uber, Lyft, or cab fares to and from medical facilities
- Airfare and Lodging: If medical care is not available locally, reasonable travel and lodging costs may qualify
- Parking Fees and Tolls: Costs incurred while visiting doctors, clinics, or hospitals
Note that meals and lodging are only deductible under certain conditions and must meet specific IRS criteria to qualify.
Traveling with a Caregiver or Dependent
Travel expenses for a caregiver or companion may be deductible if their presence is essential to the patient’s medical care. This includes situations where a child or elderly person requires assistance. If a parent drives a child to an appointment, or a spouse drives a partner who is unable to travel alone, the driver’s mileage is also deductible.
However, only the actual mileage or direct transportation cost is deductible—compensation for time or wages lost due to caregiving is not deductible.
Documentation and Recordkeeping
Proper documentation is crucial to substantiate your medical mileage deductions in case of an IRS audit. Be sure to keep:
- A mileage log that includes the date, destination, purpose of the trip, and round-trip miles
- Receipts for public transit, taxis, tolls, and parking fees
- Medical appointment confirmations or billing statements to support the travel claim
- Calendar entries or digital logs from tracking apps
You can use a simple spreadsheet or a dedicated mileage tracking app like MileIQ, Everlance, or TripLog to maintain accurate records throughout the year.
How to Report Medical Mileage on Your Tax Return
Medical mileage and related transportation costs are reported as part of your total medical expenses on Schedule A of Form 1040. Here’s how it works:
- Add your total transportation expenses (including mileage at 21 cents/mile, parking, tolls, etc.) to your other qualified medical expenses.
- Enter this combined total on Line 1 of Schedule A.
- Subtract 7.5% of your AGI from the total medical expenses.
- The remainder is the amount you can deduct, provided it is greater than zero.
This deduction is only available if you choose to itemize your deductions instead of taking the standard deduction.
Who Benefits Most from Deducting Medical Travel?
While anyone who itemizes and meets the 7.5% AGI threshold can benefit, this deduction is especially useful for:
- Seniors or chronically ill patients with frequent doctor visits
- Parents of children with special medical needs
- Individuals who must travel long distances for specialized treatment
- Self-employed individuals who incur substantial out-of-pocket medical costs
When the Standard Deduction Is Better
Remember, you must itemize to take advantage of the medical mileage deduction. For many taxpayers, the standard deduction in 2025 will exceed their itemized total, in which case itemizing may not be worthwhile. The estimated 2025 standard deduction amounts are:
- $15,750 – Single
- $31,500 – Married Filing Jointly
- $22,050 – Head of Household
Compare your itemized deductions, including mileage, medical costs, mortgage interest, state and local taxes, and charitable donations, to the standard deduction to determine the better option.
Tips to Maximize Your Deduction
- Bundle medical appointments into a single tax year when possible to surpass the 7.5% AGI threshold
- Track mileage from the first day of the year using a digital log
- Save all transportation receipts and label them for medical use
- Use apps or calendars to validate trip details
- Reconcile insurance reimbursements to avoid duplicating deductible expenses
Conclusion
Travel and transportation for medical care, including mileage, can be a significant source of tax savings if you itemize your deductions and keep good records. In 2025, the IRS allows a deduction of 21 cents per mile for qualified medical travel, in addition to tolls, parking fees, and public transportation. By understanding what qualifies, keeping detailed logs, and coordinating these costs with your overall tax planning strategy, you can make the most of your medical expense deductions and reduce your taxable income.
Always consult IRS Publication 502 or a qualified tax professional for the most up-to-date guidance and personalized advice for your situation.
