Deducting medical conference attendance.

• Author: Laffie, Lesli S.

For the first time, the IRS has ruled that certain costs of attending a medical conference, when recommended by a physician, can be a deductible medical expense.

In Rev. Rul. 2000-24, a taxpayer lived in City A: his child was chronically ill. The child's physician recommended that the, taxpayer attend a conference in City B sponsored by an association that supports research and education about the child's disease. The conference was attended by medical practitioners and individuals with the disease and their families.

The taxpayer spent the majority of his time in City B at the conference. His expenses included transportation to and from City B, local transportation to and from the conference site, conference registration fee and meals and lodging while attending the conference.

Sec. 213(a) and (d)(1) allow a deduction for unreimbursed expenses incurred for "medical care"--the diagnosis, cure, mitigation, treatment or prevention of disease, or for the purpose of affecting any body structure or function--if the 7.5% adjusted gross income threshold is met. Under Regs. Sec. 1.213-1(e)(1)(ii), the deduction is confined strictly to expenses incurred primarily for the prevention or alleviation of a physical or mental defect or illness. Whether an expense is "primarily" for medical care is a question of fact.

Under Sec. 213(d)(1)(B), medical care includes transportation "primarily for and essential to" medical care. Sec. 213(d)(2) provides that the cost of lodging up to $50 per night while away from home that is primarily for and essential to medical care is paid for medical care if the care is provided by a physician in a licensed hospital or equivalent facility and there is no significant element of personal...