Yes, you can deduct some of the expenses as medical deduction if you itemize on Sch A. Note that you can deduct only the amount of your medical and dental expenses that is more than 7.5% of your adjusted gross income (Form 1040, line 38).
(see detailed discussion below)
You can include in medical expenses the cost of special hand controls and other special equipment installed in a car for the use of a person with a disability.
Special design. You can include in medical expenses the difference between the cost of a regular car and a car specially designed to hold a wheelchair.
Cost of operation. You cannot deduct the cost of operating a specially equipped car, except as discussed below-
THough you cannot deduct the cost of operating the car, you can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care.
You can include:
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Bus, taxi, train, or plane fares or ambulance service,
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Transportation expenses of a parent who must go with a child who needs medical care,
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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
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Transportation expenses for regular visits to see a mentally ill dependent, if these visits are recommended as a part of treatment.
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.
OR
If you do not want to use your actual expenses, for 2005 you can use a standard rate of 15 cents a mile for use of a car for medical reasons before September 1, 2005. The standard rate allowed for use of a car when you use it for medical reasons after August 31, 2005, is 22 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 use the standard mileage rate.
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Please note: This advice is provided with the understanding that all the relevant facts have been provided by you. Any change in facts might affect the advice given and hence may not be relied on in such cases.