Medical Mileage Deduction Guide: Get Well and Save More

Understanding Medical Mileage

Navigating the world of tax deductions can feel complex, but claiming medical mileage doesn’t have to be. It’s all about understanding the rules and keeping good records.

What Qualifies as Medical Mileage?

Medical mileage specifically refers to the miles you drive for necessary medical care. This includes trips to doctors, dentists, therapists, pharmacies, hospitals, and even support groups for specific medical conditions. It’s not just for you; you can claim miles for a dependent you are taking to appointments, too.

2025 IRS Medical Mileage Rate

The IRS sets a standard rate each year for medical deductions. For 2025, the medical mileage rate is 21 cents per mile. This means if you drive 500 miles for approved medical trips in 2025, you could claim a $105 deduction.

Who is Eligible to Claim?

You can claim medical mileage deductions if your total out-of-pocket medical expenses (including your mileage) exceed 7.5% of your Adjusted Gross Income (AGI). This means if your AGI is $50,000, your medical expenses must be more than $3,750 ($50,000 x 0.075) before you can start deducting.

How to Claim Your Medical Miles

There are two ways to claim your medical mileage:

The Medical Mileage Rate

This is the easiest and most common way. You simply multiply your eligible miles by the IRS-published rate. Most taxpayers choose this because it’s simpler, and it may lead to more tax savings if you have relatively low vehicle costs.

Actual Expenses Method

With this method, you deduct the actual expenses spent on gas and oil directly related to your medical travel (among the other deductible medical expenses). However, you cannot include general car expenses like depreciation, insurance, or repairs.

You may also deduct parking fees, tolls, bus tickets, taxi, ambulance, etc., separately as itemized deductions, regardless of which method you choose.

Filing for your Medical Mileage Deduction

To deduct medical mileage on your tax return, you must itemize your deductions using Schedule A (Form 1040) instead of taking the standard deduction. First, calculate your qualifying medical trips, noting the number of miles driven. Then, choose one of two methods: either multiply the medical miles by the IRS medical mileage rate or calculate the actual cost of gas and oil used for those trips. Add the resulting dollar amount to your other eligible medical expenses. You can only deduct the portion of your total medical expenses that exceeds 7.5% of your Adjusted Gross Income (AGI). After subtracting that threshold, report the deductible amount on Line 1 of Schedule A.

There’s no separate form for mileage; it’s included as part of your overall medical expense entry. Keep detailed records in case the IRS requests documentation.

Important Considerations for Your Claim

To make sure your claim is valid, remember these points:

• Documentation is Key: The IRS requires detailed records. You need to keep your refueling receipts related to medical trips or keep a detailed log of your miles. In this case, log the date of each trip, the destination, the purpose, and the number of miles traveled. Keep other proofs, such as medical papers and doctors’ notes as additional proof. Missing documentation is the number one reason deductions get denied during an audit.
• Trip Purpose: The trip must be specifically for medical care. A quick stop at the grocery store on the way home, for instance, wouldn’t count towards medical mileage.
• Insurance Coverage: This tax deduction is for out-of-pocket expenses. If your insurance reimburses you for medical travel, you can’t also claim it as a tax deduction.

Watch this video walkthrough of medical mileage reimbursement in California helps you get the full picture.