Medical Mileage Deduction (2026)

The 2026 medical mileage rate is 22 cents per mile. If you drive for qualifying medical care for yourself, your spouse, or a dependent, those miles count toward your medical-expense itemized deduction.

What qualifies as medical mileage

• Drives to doctor, dentist, specialist, or therapist appointments
• Drives to a hospital for inpatient or outpatient care
• Drives to pick up prescriptions or medical equipment
• Drives to physical therapy, mental health appointments, or substance-abuse treatment
• Drives to medical conferences for ongoing chronic conditions (limited)
• Drives to take a child to a special school for treatment of disabilities

Who you can claim it for

Medical mileage is deductible for trips for yourself, your spouse, or a dependent. A parent driving a child to therapy counts. A child driving an aging parent who is a dependent counts. A neighbor doing the same as a favor does not (unless they qualify under volunteer rules. See charitable mileage).

The 7.5% AGI threshold

Medical expenses, including mileage, are only deductible to the extent they exceed 7.5% of your adjusted gross income. For someone with $80,000 AGI, the first $6,000 of medical expenses is not deductible. This threshold catches a lot of would-be deductions, so medical mileage usually only helps people with significant medical events (surgery, serious illness, pregnancy) or chronic conditions.

How to claim it

Medical mileage is reported on Schedule A, line 1 (medical and dental expenses). You only benefit if you itemize, which most filers do not after the 2017 standard deduction increase. Schedule C is for self-employment business expenses; medical mileage goes elsewhere.

Actual expenses option

For medical driving, you can use 22¢/mile or actual gas + oil costs (no depreciation, insurance, parking, or tolls in the rate calculation, but parking and tolls can be deducted separately). Most filers use 22¢/mile because the actual-cost calculation is rarely worth the recordkeeping.

What does NOT qualify

• Drives for general health (gym, wellness retreats)
• Cosmetic procedures not related to a medical condition
• Health-food shopping
• Personal-care services unrelated to specific medical treatment

Documentation

Same contemporaneous log requirements: date, destination, medical purpose, miles. Plus the underlying medical bill or appointment record showing the visit happened.

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