Medical Education Expense Deductions
IRS Publication 502 provides that “You can include in medical expenses amounts paid for admission and transportation to a medical conference if the medical conference concerns the chronic illness of yourself, your spouse, or your dependent.
The costs of the medical conference must be primarily for and necessary to the medical care of you, your spouse, or your dependent. The majority of the time spent at the conference must be spent attending sessions on medical information” However, you may not deduct the costs for meals and lodging while attending the medical conference.
For the final determination for what is tax deductible, refer to IRS ruling 2000-24 andIRS Publication 502.
