![]() Section 1.213-1(e)(1)(ii) of the Income Tax Regulations provides, in part, that the deduction for medical care expenses will be confined strictly to expenses incurred primarily for the prevention or alleviation of a physical or mental defect or illness. Section 213(d)(1) provides that medical care means amounts paid for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body. Section 213(a) allow's a deduction for uncompensated expenses for medical care of an individual, the individual's spouse, or a dependent, to the extent the expenses exceed 7.5 percent of adjusted gross income. While in City Y, A's social and recreational activities outside of the conference are secondary to A's attendance at the conference.Ī pays the following expenses in connection with the conference: transportation to City Y, local transportation to the conference site, a registration fee, meals while attending the conference, and lodging at a hotel while attending the conference. ![]() ![]() Other sessions at the conference involve presentations or discussions on legal issues, family finances, and other matters commonly arising in families in which a member has the disease. A spends the majority of A's time at the conference attending sessions that disseminate medical information concerning B's disease. The conference is attended by medical practitioners and individuals with the disease and their families. B suffers from a chronic disease and is being treated by physician C.Īt C's recommendation and for the purpose of obtaining medical information that may be useful in making decisions concerning B's treatment or in providing care to B, A travels to City Y to attend a conference sponsored by an association that supports research and education concerning the disease. Taxpayer A resides in City X and is the parent of B, who is A's dependent. ![]() Are amounts paid by an individual for expenses (including transportation costs, registration fee, meals and lodging) of attending a medical conference relating to the chronic disease of the individual's dependent deductible as medical expenses under section 213 of the Internal Revenue Code? ![]()
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