Question

Tom, age 48, is advised by his family physician that he needs back surgery to correct a problem from his last back surgery. Since Tom is in a wheel chair, he needs his wife, Jean, to accompany him on his trip to Rochester, Minnesota, for in-patient treatment at the Mayo Clinic, which specializes in this type of surgery. Tom incurred the following costs in 2019 with regard to the trip:

Round-trip airfare ($350 each)                                                $ 700

Jean’s hotel in Rochester for four nights ($95 per night)          380

Jean’s meals while in Rochester                                                120

Tom’s medical treatment and hospital stay                            3,500

Tom’s meals at the hospital                                                       180

Tom’s prescription medicine                                                     600

Compute Tom’s deductible medical expenses for the trip (before taking into account the adjusted gross income threshold).

a.         $4,000

b.         $5,000

c.         $5,180

d.         $5,090

e.         $5,160

Answer 1

Answer :- Option c). $5,180.

Explanation :- Deduction of medical expenses to Tom = 700 + 200(Note 1) + 3500 + 180 + 600

= $ 5,180.

Note 1 :- As per IRS Tax Code, Deduction is limited to $ 50 per night in respect of expenses incurred for lodging facility to be provided to Jean (Attendant of patient), Thus, The expenses deductible is $ 200 (50 * 4) only out of total expenses incurred of $380.

Note 2 :- No deduction allowed in respect of expenditure incurred on meal to be provided to attendant of patient i.e., expenses of $ 120 on meal of jean (in the given question) not deductible at all.

Note 3 :- As per IRS Tax code, cost of meal provided at hospital itself for the patient (tom) is deductible medical expense completey, thus, entirely $ 180 is considered for the deduction.