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IRS Mileage Rates 2023-2024: What It Is, How It Works

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Table of Contents

IRS mileage rates for 2023

Irs issues mileage rates for 2024, irs standard mileage rate for business, calculating standard mileage vs. actual expenses for business, other irs mileage rate types, how to claim tax deductions using irs mileage rates, tracking your mileage.

Certain taxpayers can deduct mileage from vehicle use related to business, charity, medical or moving purposes

To take the deduction, taxpayers must meet use requirements and may have to itemize on their returns if claiming certain types of mileage.

For 2023, the IRS' standard mileage rates are $0.655 per mile for business, $0.22 per mile for medical or moving, and $0.14 per mile for charity.

If you drive for your business or plan to rack up some miles while volunteering this year, you might be eligible to deduct some of that mileage on your tax return.

To qualify for this deduction, the miles must have been driven for qualifying business, medical, moving or charity purposes, and you may have to itemize on your return to claim the tax break. Rates are valid for electric, PHEV, gas, and diesel-fueled cars.

For the 2023 tax years (taxes filed in 2024), the IRS standard mileage rates are:

65.5 cents per mile for business.

14 cents per mile for charity.

22 cents per mile for medical and moving purposes.

On Dec. 14, 2023, the agency announced the forthcoming tax year's optional mileage rates. Business rates will increase by 1.5 cents, charity miles will remain the same at 14 cents per mile, and medical and moving miles will decrease by 1 cent.

67 cents per mile for business.

21 cents per mile for medical/moving.

If you’re self-employed or work as a contractor, you might be able to deduct the cost of the use of your car for business purposes. Your tax deduction depends on how you use your vehicle. Commuting to work is generally not deductible mileage, but you may be able to deduct mileage for business-related trips, such as those made to clients, meetings or temporary workplaces [0] Internal Revenue Service . Publication 463: Travel, Gift, and Car Expenses . View all sources .

You can also choose whether to deduct standard mileage using the rates above versus actual expense (e.g., repairs, depreciation, gas, and so forth), but you can't deduct both. Expenses for tolls or parking fees related to business use, however, are separately deductible regardless of which method you use [0] Internal Revenue Service . Topic no. 510, Business Use of Car . Accessed Jan 17, 2024. View all sources .

There are two options for calculating the business deduction for the use of your vehicle.

1. Standard mileage deduction

This is the most straightforward way of calculating your driving expense: simply multiply the number of business miles by the IRS mileage rate. However, you’ll need to keep a record of your business-related mileage.

To use the standard IRS mileage deduction method, you must own or lease the car. But the rules for business mileage deductions can be complex, especially if you use lots of vehicles for business. The IRS website has more details [0] Internal Revenue Service . Topic No. 510, Business Use of Car . Accessed Jul 18, 2023. View all sources .

2. Actual expenses

If you don’t want to track your mileage, you could track and deduct the actual expenses you incur while using your vehicle for business purposes. These expenses may include:

Depreciation.

Lease payments.

Registration fees.

Gas and oil.

» MORE: See what other tax breaks you can take if you’re self-employed

IRS standard mileage rate for volunteering and charitable activities

If you used your car to help a charity or to go somewhere to volunteer, the mileage can be deductible. You can deduct parking fees and tolls as well.

If you don’t want to deduct your mileage, you can deduct your unreimbursed out-of-pocket expenses, such as gas and oil. However, the expenses have to relate directly to the use of your car in giving services to a charitable organization. Also, you can't deduct repair and maintenance costs, depreciation, registration fees, tires or insurance [0] Internal Revenue Service . About Publication 526, Charitable Contributions . View all sources .

» MORE: See what else counts as a charitable deduction

IRS standard mileage rate for moving

Only active-duty members of the military can deduct mileage related to moving. The move has to be related to a permanent change of station [0] Internal Revenue Service . Instructions for Form 3903 . View all sources .

IRS standard mileage rate for medical

If you used your car for medical reasons, you may be able to deduct the mileage. "Medical reasons" include:

Driving to the doctor, hospital or other medical facility.

Driving a child or other person who needs medical care to receive medical care.

Driving to see a mentally ill dependent if the visits are recommended as part of treatment.

You can deduct parking fees and tolls as well.

Mileage isn’t the only transportation cost you might be able to deduct as a medical expense. IRS Publication 502 has the details. Here’s a big caveat: In general, you can deduct qualified, unreimbursed medical expenses that are more than 7.5% of your adjusted gross income .

» MORE: See what else you might be able to deduct as a medical expense

If you're deducting mileage for moving, medical or charity purposes, you'll need to itemize on your tax return in order to claim the tax deduction. Itemizing means you’ll need to set aside extra time when preparing your returns to fill tax forms Form 1040 and Schedule A , as well as supporting schedules that feed into those forms.

If you're self-employed, you’ll claim your mileage deduction as a business expense on Schedule C . If you file your taxes online , the software will ask about your mileage during the interview process and calculate the deduction.

This is important because if you’re audited, you may need to substantiate your deduction by showing a log of the miles you drove.

There are lots of ways to keep track of your mileage. Something as simple as keeping a pen and paper in the glove compartment can suffice, but a quick trip to Google or your phone's app store will reveal a variety of tools that can streamline things.

On a similar note...

Everything You Need to Know About the Business Travel Tax Deduction

Justin is an IRS Enrolled Agent, allowing him to represent taxpayers before the IRS. He loves helping freelancers and small business owners save on taxes. He is also an attorney and works part-time with the Keeper Tax team.

You don’t have to fly first class and stay at a fancy hotel to claim travel expense tax deductions. Conferences, worksite visits, and even a change of scenery can (sometimes) qualify as business travel.

What counts as business travel?

The IRS does have a few simple guidelines for determining what counts as business travel. Your trip has to be:

Mostly business
An “ordinary and necessary” expense
Someplace far away from your “tax home”

What counts as "mostly business"?

The IRS will measure your time away in days. If you spend more days doing business activities than not, your trip is considered "mostly business". Your travel days are counted as work days.

Special rules for traveling abroad

If you are traveling abroad for business purposes, you trip counts as " entirely for business " as long as you spend less than 25% of your time on personal activities (like vacationing). Your travel days count as work days.

So say you you head off to Zurich for nine days. You've got a seven-day run of conference talks, client meetings, and the travel it takes to get you there. You then tack on two days skiing on the nearby slopes.

Good news: Your trip still counts as "entirely for business." That's because two out of nine days is less than 25%.

What is an “ordinary and necessary” expense?

“Ordinary and necessary” means that the trip:

Makes sense given your industry, and
Was taken for the purpose of carrying out business activities

If you have a choice between two conferences — one in your hometown, and one in London — the British one wouldn’t be an ordinary and necessary expense.

What is your tax home?

A taxpayer can deduct travel expenses anytime you are traveling away from home but depending on where you work the IRS definition of “home” can get complicated.

Your tax home is often — but not always — where you live with your family (what the IRS calls your "family home"). When it comes to defining it, there are two factors to consider:

What's your main place of business, and
How large is your tax home

What's your main place of business?

If your main place of business is somewhere other than your family home, your tax home will be the former — where you work, not where your family lives.

For example, say you:

Live with your family in Chicago, but
Work in Milwaukee during the week (where you stay in hotels and eat in restaurants)

Then your tax home is Milwaukee. That's your main place of business, even if you travel back to your family home every weekend.

How large is your tax home?

In most cases, your tax home is the entire city or general area where your main place of business is located.

The “entire city” is easy to define but “general area” gets a bit tricker. For example, if you live in a rural area, then your general area may span several counties during a regular work week.

Rules for business travel

Want to check if your trip is tax-deductible? Make sure it follows these rules set by the IRS.

1. Your trip should take you away from your home base

A good rule of thumb is 100 miles. That’s about a two hour drive, or any kind of plane ride. To be able to claim all the possible travel deductions, your trip should require you to sleep somewhere that isn’t your home.

2. You should be working regular hours

In general, that means eight hours a day of work-related activity.

It’s fine to take personal time in the evenings, and you can still take weekends off. But you can’t take a half-hour call from Disneyland and call it a business trip.

Here's an example. Let’s say you’re a real estate agent living in Chicago. You travel to an industry conference in Las Vegas. You go to the conference during the day, go out in the evenings, and then stay the weekend. That’s a business trip!

3. The trip should last less than a year

Once you’ve been somewhere for over a year, you’re essentially living there. However, traveling for six months at a time is fine!

For example, say you’re a freelancer on Upwork, living in Seattle. You go down to stay with your sister in San Diego for the winter to expand your client network, and you work regular hours while you’re there. That counts as business travel.

What about digital nomads?

With the rise of remote-first workplaces, many freelancers choose to take their work with them as they travel the globe. There are a couple of requirements these expats have to meet if they want to write off travel costs.

Requirement #1: A tax home

Digital nomads have to be able to claim a particular foreign city as a tax home if they want to write off any travel expenses. You don't have to be there all the time — but it should be your professional home base when you're abroad.

For example, say you've rent a room or a studio apartment in Prague for the year. You regularly call clients and finish projects from there. You still travel a lot, for both work and play. But Prague is your tax home, so you can write off travel expenses.

Requirement #2: Some work-related reason for traveling

As long as you've got a tax home and some work-related reason for traveling, these excursion count as business trips. Plausible reasons include meeting with local clients, or attending a local conference and then extending your stay.

However, if you’re a freelance software developer working from Thailand because you like the weather, that unfortunately doesn't count as business travel.

The travel expenses you can write off

As a rule of thumb, all travel-related expenses on a business trip are tax-deductible. You can also claim meals while traveling, but be careful with entertainment expenses (like going out for drinks!).

Here are some common travel-related write-offs you can take.

🛫 All transportation

Any transportation costs are a travel tax deduction. This includes traveling by airplane, train, bus, or car. Baggage fees are deductible, and so are Uber rides to and from the airport.

Just remember: if a client is comping your airfare, or if you booked your ticket with frequent flier miles, then it isn't deductible since your cost was $0.

If you rent a car to go on a business trip, that rental is tax-deductible. If you drive your own vehicle, you can either take actual costs or use the standard mileage deduction. There's more info on that in our guide to deducting car expenses .

Hotels, motels, Airbnb stays, sublets on Craigslist, even reimbursing a friend for crashing on their couch: all of these are tax-deductible lodging expenses.

🥡 Meals while traveling

If your trip has you staying overnight — or even crashing somewhere for a few hours before you can head back — you can write off food expenses. Grabbing a burger alone or a coffee at your airport terminal counts! Even groceries and takeout are tax-deductible.

One important thing to keep in mind: You can usually deduct 50% of your meal costs. For 2021 and 2022, meals you get at restaurants are 100% tax-deductible. Go to the grocery store, though, and you’re limited to the usual 50%.

{upsell_block}

🌐 Wi-Fi and communications

Wi-Fi — on a plane or at your hotel — is completely deductible when you’re traveling for work. This also goes for other communication expenses, like hotspots and international calls.

If you need to ship things as part of your trip — think conference booth materials or extra clothes — those expenses are also tax-deductible.

👔 Dry cleaning

Need to look your best on the trip? You can write off related expenses, like laundry charges.

{write_off_block}

Travel expenses you can't deduct

Some travel costs may seem like no-brainers, but they're not actually tax-deductible. Here are a couple of common ones to watch our for.

The cost of bringing your child or spouse

If you bring your child or spouse on a business trip, your travel expense deductions get a little trickier. In general, the cost of bring other people on a business trip is considered personal expense — which means it's not deductible.

You can only deduct travel expenses if your child or spouse:

Is an employee,
Has a bona fide business purpose for traveling with you, and
Would otherwise be allowed to deduct the travel expense on their own

Some hotel bill charges

Staying in a hotel may be required for travel purposes. That's why the room charge and taxes are deductible.

Some additional charges, though, won't qualify. Here are some examples of fees that aren't tax-deductible:

Gym or fitness center fees
Movie rental fees
Game rental fees

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Where to claim travel expenses when filing your taxes

If you are self-employed, you will claim all your income tax deduction on the Schedule C. This is part of the Form 1040 that self-employed people complete ever year.

What happens if your business deductions are disallowed?

If the IRS challenges your business deduction and they are disallowed, there are potential penalties. This can happen if:

The deduction was not legitimate and shouldn't have been claimed in the first place, or
The deduction was legitimate, but you don't have the documentation to support it

When does the penalty come into play?

The 20% penalty is not automatic. It only applies if it allowed you to pay substantially less taxes than you normally would. In most cases, the IRS considers “substantially less” to mean you paid at least 10% less.

In practice, you would only reach this 10% threshold if the IRS disqualified a significant number of your travel deductions.

How much is the penalty?

The penalty is normally 20% of the difference between what you should have paid and what you actually paid. You also have to make up the original difference.

In total, this means you will be paying 120% of your original tax obligation: your original obligation, plus 20% penalty.

Justin W. Jones, EA, JD

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Everything You Need to Know About the Business Travel Tax Deduction

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At Keeper, we’re on a mission to help people overcome the complexity of taxes. We’ve provided this information for educational purposes, and it does not constitute tax, legal, or accounting advice. If you would like a tax expert to clarify it for you, feel free to sign up for Keeper. You may also email [email protected] with your questions.

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Determining Tax Deductions for Travel Expenses + List of Deductions

Published August 15, 2023

Published Aug 15, 2023

WRITTEN BY: Tim Yoder, Ph.D., CPA

This article is part of a larger series on Accounting Software .

1. Determine Your Trip Meets the Requirements of a Business Trip
2. Check the List of Business Expenses That Qualify for Deductions
3. (For Those Mixing Business & Personal Travel): Allocate Expenses

Bottom Line

The IRS considers deductible travel expenses to be any ordinary and necessary expenses you incur while traveling away from home on business. To get tax deductions for travel expenses, the trip must have a business purpose and be temporary (less than one year) and you must be away from your tax home for a length of time that exceeds your usual work day or be away overnight to get sleep to fulfill the demands of your job while away.

Key Takeaways

A qualifying business trip must take you away from home overnight long enough to require rest.
Most expenses incurred during a qualifying business trip are deductible, including meals on days off.
Partnerships, limited liability companies (LLCs), and corporations can directly pay or reimburse employees for business travel expenses and deduct them from their business returns.
Self-employed business owners will deduct their travel expenses on Schedule C, while farmers will use Schedule F.
Purely personal expenses on business trips, such as sightseeing, are nondeductible.

Step 1: Determine Your Trip Meets the Requirements of a Business Trip

A business trip for tax purposes is one that meets the following criteria:

There must be a business purposes for the travel
You are required to be away from your tax home
The trip lasts overnight or a period long enough to require rest
The trip is temporary

Business Purpose

Your trip must be an ordinary and necessary part of conducting your business for your expenses to be deductible. Below are some reasons you may decide to travel for business:

Meeting with clients or customers: If you travel overnight to meet with clients or customers for business purposes, such as negotiating contracts, discussing projects, or providing consultations.
Attending business conferences or seminars: If you travel to attend conferences, seminars, or trade shows that are relevant to your business activities, including acquiring new industry knowledge or networking with other professionals.
Training or professional developmen t : If you travel to attend training programs, workshops, or courses directly related to your business or profession.
Conducting in-person meetings or negotiations: If you need to travel to have face-to-face meetings or negotiations with business partners, suppliers, or other stakeholders.

Your tax home is not your residence but rather your principal place of business activity including the entire city or general location of your business. So, your business trip cannot be in the general vicinity of your principal place of business for you to be away from home.

Amount of time you spend at each location
Degree of business activity in each area
Relative significance of the financial return from each area
No regular place of business: If, by the nature of the work, there is no regular or principal place of business, then your tax home will be the place where you regularly live and where you travel to different job sites to perform your service.

For example, a self-employed repair person may not have a regular place of business because they spend each workday at a different customer’s location.

Overnight Stay

Overnight stays for travel purposes do not specifically mean staying from evening to the next morning. Instead, overnight means that the trip is longer than a typical day’s work and long enough for you to require rest. Resting in your car is generally not enough, but if you have to get a hotel room, then the trip will qualify as overnight regardless of when you sleep.

Transportation vs travel expenses: Local transportation at your tax home can be deductible without an overnight stay—if there is a business reason for the transportation, such as driving from your office to visit a client. On a tangent, when you travel overnight, your transportation is deductible, and so are things like lodging, meals, and incidental expenses.

Temporary Travel

For purposes of business travel, a temporary stay is one that is expected to last for less than one year. Open-ended trips are not temporary.

However, say you initially anticipate that your trip will last less than one year, but it later becomes apparent that it will last more than one year. The trip is a deductible business trip up until the point in time it becomes apparent it will last more than one year.

The IRS will also consider a series of assignments to the same location, all for short periods, that together cover a long period to be an indefinite assignment. Any expenses you incur from this type of trip will not be deductible.

Step 2: Check the List of Business Expenses That Qualify for Deductions

Your travel expenses must be business-related—unless an exception applies—to qualify for a deduction. However, if you incur expenses that are purely for personal pleasure, they are nondeductible.

Here is a list of business travel expenses that can be deducted.

Round-trip Transportation To-and-From the Destination

Transportation for a round trip to and from your temporary work location is deductible—and it could be anything that gets you to the location, including via your personal car. If you use your personal car, your costs are calculated using either the actual expenses or the standard mileage rate .

In addition, you can deduct additional round trips to return to home when you are not working.

However, the deduction for the additional round trips is limited to the cost you would have incurred if you stayed at the temporary location. Those costs could include meals and lodging.

The business purpose of the meals is your business trip and are thus deductible—even if you eat alone.
Meals on days off qualify.
Travel to and from meals is deductible—even on your days off.
The meals do not have to have a specific business purpose, such as meeting with a client.
For longer trips, lodging can include monthly rentals.
If you return home on your days off but keep the lodging at your travel location, then the lodging is still deductible if it is ordinary and necessary. For instance, the monthly rent of an apartment at your travel location would be deductible even if you return home on the weekends.

Transportation at the Destination

Once you arrive at your destination, you may need additional transportation to get around town—and these costs are deductible. The only exception would be if you travel to the destination for a purely personal reason like sightseeing on your day off.

Incidentals

Incidental expenses are minor expenditures associated with business travel. You can deduct the actual cost of any one of the following expenses:

Shipping of baggage and sample or display material between your regular and temporary work locations
Business seminar and registration fees
Dry cleaning and laundry
Business calls include business communications by fax machine and other communication devices
Tips you pay for services related to any of these expenses
Parking, tolls, and fees
Any other similar ordinary and necessary expenses related to your business travel

Step 3 (For Those Mixing Business & Personal Travel): Allocate Expenses

When trips are both business and personal, the allocation of expenses varies based on the primary purpose of the trip. Determining the primary purpose of your journey requires you to evaluate the time spent on business vs personal activities.

Primarily Business Domestic Trips

If your trip is primarily for business purposes, then the round-trip transportation is 100% deductible and does not need to be allocated to the personal portion of your trip. However, all other expenses, like lodging and meals, must be allocated to personal expenses for days where there was no business reason for staying.

For example, if your seminar ends on Friday and you stay until Sunday, then the lodging and meals for Saturday and Sunday are nondeductible.

Primarily Personal Domestic Trips

If the primary purpose of your trip is personal, then none of the round-trip expenses are deductible. However, you can deduct the business portion of meals, lodging, and local transportation that was incurred for a business purpose.

Let’s say you stay a couple of days after your family vacation to meet with a client. The lodging and meals for those extra days are deductible.

Business Foreign Trips

The allocation of travel expenses on foreign trips is slightly different from the rules above. Round-trip transportation for foreign trips must be allocated to business and personal based on the number of business vs personal days on the trip. This is different from the “all or nothing” rule for the cost of domestic round-trip travel.

If your spouse joins you on a business trip, you usually cannot deduct any of their expenses. However, if your spouse’s trip satisfies a business purpose, then expenses must be otherwise deductible by the spouse.

Generally, for the travel costs of a spouse, dependent, or any other person to be tax-deductible, they must work for the business or be a co-owner.

Frequently Asked Questions (FAQs)

Are travel expenses tax deductible for business.

Yes, roundtrip travel is 100% tax deductible as long as the primary purpose of the trip is business. Once at your destination, expenses must be allocated between business and personal. However, all meals are deductible as long as the reason for your continued stay is business.

Can I deduct travel expenses for my employees?

Yes, you can generally deduct travel expenses for your employees as long as the expenses are ordinary and necessary, directly related to your business, and properly substantiated.

Is there a limit to the amount of travel expenses I can deduct?

Yes, there are some such as business travel on a cruise ship, where the expense is limited to $2,000 per year. Also, your expenses are limited to the non-lavish or extravagant cost of the trip, so you may want to be careful before booking a 5-star hotel.

Travel expenses are ordinary and necessary expenses you incur while you are temporarily away from home, so these expenses cannot be lavish in nature. To determine if a travel expense is deductible, it must be directly related to your trade or business.

When it comes to travel expenses, having well-organized records makes it much simpler to complete your tax return. Keep track of any records that may be used to substantiate a deduction, such as receipts, canceled checks, and other documentation.

About the Author

Find Timothy On LinkedIn

Tim Yoder, Ph.D., CPA

Tim worked as a tax professional for BKD, LLP before returning to school and receiving his Ph.D. from Penn State. He then taught tax and accounting to undergraduate and graduate students as an assistant professor at both the University of Nebraska-Omaha and Mississippi State University. Tim is a Certified QuickBooks ProAdvisor as well as a CPA with 28 years of experience. He spent two years as the accountant at a commercial roofing company utilizing QuickBooks Desktop to compile financials, job cost, and run payroll. Tim has spent the past 4 years writing and reviewing content for Fit Small Business on accounting software, taxation, and bookkeeping.

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What Are Travel Expenses?

Understanding travel expenses, the bottom line.

Deductions & Credits
Tax Deductions

Travel Expenses Definition and Tax Deductible Categories

Michelle P. Scott is a New York attorney with extensive experience in tax, corporate, financial, and nonprofit law, and public policy. As General Counsel, private practitioner, and Congressional counsel, she has advised financial institutions, businesses, charities, individuals, and public officials, and written and lectured extensively.

For tax purposes, travel expenses are costs associated with traveling to conduct business-related activities. Reasonable travel expenses can generally be deducted from taxable income by a company when its employees incur costs while traveling away from home specifically for business. That business can include conferences or meetings.

Key Takeaways

Travel expenses are tax-deductible only if they were incurred to conduct business-related activities.
Only ordinary and necessary travel expenses are deductible; expenses that are deemed unreasonable, lavish, or extravagant are not deductible.
The IRS considers employees to be traveling if their business obligations require them to be away from their "tax home” substantially longer than an ordinary day's work.
Examples of deductible travel expenses include airfare, lodging, transportation services, meals and tips, and the use of communications devices.

Travel expenses incurred while on an indefinite work assignment that lasts more than one year are not deductible for tax purposes.

The Internal Revenue Service (IRS) considers employees to be traveling if their business obligations require them to be away from their "tax home" (the area where their main place of business is located) for substantially longer than an ordinary workday, and they need to get sleep or rest to meet the demands of their work while away.

Well-organized records—such as receipts, canceled checks, and other documents that support a deduction—can help you get reimbursed by your employer and can help your employer prepare tax returns. Examples of travel expenses can include:

Airfare and lodging for the express purpose of conducting business away from home
Transportation services such as taxis, buses, or trains to the airport or to and around the travel destination
The cost of meals and tips, dry cleaning service for clothes, and the cost of business calls during business travel
The cost of computer rental and other communications devices while on the business trip

Travel expenses do not include regular commuting costs.

Individual wage earners can no longer deduct unreimbursed business expenses. That deduction was one of many eliminated by the Tax Cuts and Jobs Act of 2017.

While many travel expenses can be deducted by businesses, those that are deemed unreasonable, lavish, or extravagant, or expenditures for personal purposes, may be excluded.

Types of Travel Expenses

Types of travel expenses can include:

Personal vehicle expenses
Taxi or rideshare expenses
Airfare, train fare, or ferry fees
Laundry and dry cleaning
Business meals
Business calls
Shipment costs for work-related materials
Some equipment rentals, such as computers or trailers

The use of a personal vehicle in conjunction with a business trip, including actual mileage, tolls, and parking fees, can be included as a travel expense. The cost of using rental vehicles can also be counted as a travel expense, though only for the business-use portion of the trip. For instance, if in the course of a business trip, you visited a family member or acquaintance, the cost of driving from the hotel to visit them would not qualify for travel expense deductions .

The IRS allows other types of ordinary and necessary expenses to be treated as related to business travel for deduction purposes. Such expenses can include transport to and from a business meal, the hiring of a public stenographer, payment for computer rental fees related to the trip, and the shipment of luggage and display materials used for business presentations.

Travel expenses can also include operating and maintaining a house trailer as part of the business trip.

Can I Deduct My Business Travel Expenses?

Business travel expenses can no longer be deducted by individuals.

If you are self-employed or operate your own business, you can deduct those "ordinary and necessary" business expenses from your return.

If you work for a company and are reimbursed for the costs of your business travel , your employer will deduct those costs at tax time.

Do I Need Receipts for Travel Expenses?

Yes. Whether you're an employee claiming reimbursement from an employer or a business owner claiming a tax deduction, you need to prepare to prove your expenditures. Keep a running log of your expenses and file away the receipts as backup.

What Are Reasonable Travel Expenses?

Reasonable travel expenses, from the viewpoint of an employer or the IRS, would include transportation to and from the business destination, accommodation costs, and meal costs. Certainly, business supplies and equipment necessary to do the job away from home are reasonable. Taxis or Ubers taken during the business trip are reasonable.

Unreasonable is a judgment call. The boss or the IRS might well frown upon a bill for a hotel suite instead of a room, or a sports car rental instead of a sedan.

Individual taxpayers need no longer fret over recordkeeping for unreimbursed travel expenses. They're no longer tax deductible by individuals, at least until 2025 when the provisions in the latest tax reform package are due to expire or be extended.

If you are self-employed or own your own business, you should keep records of your business travel expenses so that you can deduct them properly.

Internal Revenue Service. " Topic No. 511, Business Travel Expenses ."

Internal Revenue Service. " Publication 463, Travel, Gift, and Car Expenses ," Page 13.

Internal Revenue Service. " Publication 5307, Tax Reform Basics for Individuals and Families ," Page 7.

Internal Revenue Service. " Publication 463, Travel, Gift, and Car Expenses ," Pages 6-7, 13-14.

Internal Revenue Service. " Publication 463, Travel, Gift, and Car Expenses ," Page 4.

Internal Revenue Service. " Publication 5307, Tax Reform Basics for Individuals and Families ," Pages 5, 7.

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Everything you need to know about travel expenses

Everything You Need to Know About Travel Expenses

Did you know that the average three-day domestic trip costs between $990-$1,293 ? That's a lot of money and can add up quickly if you're not careful. In this article, we're going to look at some of the most common travel expenses and how to save money on them. We'll also discuss some tax deductions that may be available to you. So let's get started!

What counts as a travel expense.

Travel expenses can add up quickly, so it's important to be aware of what does and does not count as business-related travel expenses.

So, what exactly is a business-related travel expense? The IRS defines it as "an expense incurred while away from home on business." This includes things like travel to and from meetings, conferences, and business-related events. It can also include expenses related to lodging, meals, and transportation.

Costs that occur while you're traveling away from home for business purposes, such as airfare or mileage, hotel expenses, and food, can all be considered business-related travel expenses. However, personal expenses, such as new shoes or clothing, do not count as business-related travel expenses, even if you purchase them while traveling. Keep this in mind when budgeting for your next business trip to make sure you include all relevant expenses.

Types of Travel Expenses

There are several different types of travel expenses, and it's important to understand what each one is before you start planning your trip. This way, you can include all relevant costs in your budget.

Accommodations and Lodging

One of the most common travel expenses is accommodations and lodging. This can include anything from a hotel room to an Airbnb rental. If you need to pay for overnight accommodations on a work trip, whether that's a hotel or other type of lodging, it counts as a travel expense. Of course, your lodging costs have to be within reason, so don't expect to be able to deduct a luxurious resort.

Transportation

Another common travel expense is transportation. This includes things like airfare, train tickets, taxis, and rental cars. However, it's important that depending on your mode of transportation, the things you can deduct as travel expenses may vary. For example, if you're renting a car, you can deduct the cost of gas as a travel expense, or if you're using your vehicle, you can deduct your mileage at the standard mileage rate. For 2022, that rate is 62.5 cents per mile.

Airfare Is also considered a travel expense. However, if you pay for your flight with frequent flier miles or other rewards points, or if a client provides your ticket, you cannot write off airfare as a travel expense.

Food and Meals

One of the common questions people have about travel expenses is whether or not they can deduct food and meals. And the answer is, it depends. If you're on a business trip that lasts longer than a day, you can deduct 50 percent of the cost of your meals as a travel expense. However, if your trip is less than 24 hours, you can't deduct any of your meal expenses.

Miscellaneous Travel Expenses

There are also a few other miscellaneous travel expenses that you may incur while on a business trip. These can include things like laundry, tips, business-related communication, and shipping and handling of luggage or work-related materials. As with food and meals, these expenses can only be deducted if your trip lasts longer than a day.

Travel Expenses You Can't Write Off

There are many different types of travel expenses that can be written off on your taxes, but there are also some that you cannot. It's important to be aware of both so that you can accurately calculate your tax bill. Here are examples of travel expenses you CAN NOT deduct.

Entertainment

One type of travel expense that you can not deduct is entertainment. This includes things like tickets to a show or a ball game, golf fees, and other recreational activities. Even if you're entertaining a potential client or business associate, you can not deduct the cost as a business expense.

Traveling with family and friends

If you're traveling with family or friends, the IRS doesn't allow any of their travel expenses to be deducted. However, you might be able to deduct some expenses if you can prove that the trip was for business purposes and that your family members or friends were acting as employees or contractors.

Lavish and extravagant expenses

The IRS also does not allow any extravagant expenses to be deducted as travel expenses. This includes things like first-class airfare, luxury hotels, or expensive meals. If you're not sure whether or not an expense is considered lavish or extravagant, the IRS says that it's "an expense isn't considered lavish or extravagant if it's reasonable based on facts or circumstances."

Travel that is compensated

If you're compensated for your travel, whether that's through reimbursement or a per diem, you can not deduct those expenses as business travel expenses. This includes things like airfare, lodging, and meals. The only exception to this rule is if you're an employee of a church or a qualified non-profit organization and you're traveling on behalf of the organization.

Personal vacations

Last but not least, you can not deduct any expenses for personal vacations. Even if you do some work while you're on vacation, like checking your email or attending a business meeting, you can not deduct any of those expenses.

How to manage the travel expenses for your business

Now that you know what types of travel expenses can be deducted, it's time to learn how to manage them.

Step 1: Decide the payment method

The first step is to decide how the travel expenses will be paid. You can either ask the employee to pay upfront and then be reimbursed, or you can pay the expenses directly from a company bank account or company credit card.

For many businesses, the simplest way to handle expenses is to ask employees to pay for them out of their own pockets and then submit expense claims for reimbursement. However, this can be a time-consuming process for both administrators and staff because expense reports need to be filled out and submitted, and then the claims need to be reviewed and processed.

However, with Ontheclock Employee App , the employees can submit their r eceipts electronically , and administrators approve the claims quickly. This saves everyone valuable time in managing this process!

Step 2: Set out a clear process for expense submission

The next step is to set out a straightforward process for employees to follow when submitting expenses. This will help to ensure that all the necessary information is included and will make it easier for you to process the claims.

To do this, you can create an expense policy that outlines what types of expenses are eligible for reimbursement and how employees should go about submitting their claims. For example, you might require employees to submit original receipts or to submit their claims within a specific timeframe.

Step 3: Communicate the expense policy

Travel expenses can be a minefield for companies, and many struggle to strike the right balance between keeping costs down and making sure employees are comfortable on business trips. It's well known that many companies have strict rules around expenses and that employees often try to find ways to get around them. This can leave the business in a difficult situation, as they may either have to pay the bill or leave the employee out of pocket. The best way to avoid this is to make sure that you have a clear and concise policy in place and that all employees are familiar with it. By doing so, you can minimize the risk of expenses spiraling out of control and ensure that everyone is happy with the arrangements.

Some ways to ensure that employees know and understand the expense policy are to:

Send out the policy in a company-wide email every quarter
Talk about it at all-hands meetings
Post it on the company intranet
Provide training on the policy when new employees join the company

How to calculate and track business travel expenses

When it comes to business travel, Admins and those in expense management are always looking for ways to make the process more efficient and cost-effective. Fortunately, there are a few simple steps that can make a big difference when it comes time to report on quarterly or yearly travel spending.

Keep track of all travel expenses

The first step is to make sure that all travel expenses are being tracked. This can be done using a variety of methods, such as expense reports, credit card statements, or receipts.

Classify expenses by type

Once all of the expenses have been collected, they can then be classified by type. This will make it easier to see where the majority of the spending is taking place and will help to identify any areas where costs could be reduced.

Calculate the total cost of travel

The next step is to calculate the total cost of travel. This can be done by adding up all of the expenses for each trip or by using a software program that will automatically calculate the total cost based on the information that is entered.

Track spending over time

Once the total cost of travel has been calculated, it is then possible to track spending over time. This can be done by creating a spreadsheet or using software that will allow you to track spending on a monthly or quarterly basis.

Compare spending to budget

The final step is to compare the total travel spending to the budget that was set at the beginning of the year. This will help to identify any areas where spending is exceeding the budget and will allow for corrective action to be taken.

By following these steps, Admins and those in expense management will be able to track and report on business travel expenses more effectively. This will ultimately lead to a better understanding of where the company's money is being spent and will help to identify areas where costs can be reduced.

How to reduce travel expenses for small businesses

Use public transportation

When possible, use public transportation instead of renting a car. This can be a great way to save money, as well as avoiding the hassle of dealing with parking and traffic.

Book in advance

Another way to save money on business travel is to book your flights and hotel rooms in advance. This will allow you to take advantage of early-bird discounts and will ensure that you get the best possible rates.

Stay in budget hotels

There is no need to stay in a luxury hotel when traveling for business. There are many budget-friendly options that will still provide a comfortable place to stay.

Save on entertainment expenses

When it comes to entertainment, there are many free or low-cost options available. Instead of going to a fancy restaurant or bar, consider going for a walk or exploring the local area.

By taking a few simple steps, it is possible to save money on business travel without compromising the quality of the trip. By using public transportation, booking in advance, and staying in budget hotels, small businesses can save money on travel expenses. Additionally, bringing your own food and saving on entertainment expenses can help to further reduce the cost of business travel. Finally, don't forget to recover the tax on your business travel expenses!

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The ABCs of Travel Expense Reimbursement: A Beginner’s Handbook

Traveling for work can be an exciting adventure, but it often comes with a myriad of expenses. Fortunately, many employers offer travel expense reimbursement to ease the financial burden on their employees. In this beginner’s handbook, we’ll explore the world of travel expense reimbursement , understanding its intricacies, and learn about Zaggle EMS which can make the process much smoother.

Understanding Travel Expense Reimbursement

Travel Expense Reimbursement is a process where an employer reimburses an employee for expenses incurred during a business trip. These expenses can include transportation, accommodation, meals, and miscellaneous costs. Employees need to understand what is eligible for reimbursement and how to track and document these expenses properly.

Common Travel Expenses

Let’s break down the common travel expenses into four categories:

A. Transportation Expenses: Transportation expenses can include airfare, train tickets, car rentals, and even parking fees. For instance, a flight from Hyderabad to Mumbai or a taxi ride to the conference venue can fall under this category.

B. Accommodation Expenses: Accommodation expenses cover the costs of staying in hotels, Airbnb rentals, or other lodging options. Whether it’s a five-star hotel in Delhi or a cozy guest house in the city, these expenses are eligible for reimbursement.

C. Meals and Dining Expenses: This category covers the cost of food and dining while on a business trip. It includes breakfast, lunch, dinner, and even snacks. Whether you’re dining at a fancy restaurant or grabbing a quick sandwich on the go, these expenses add up.

D. Miscellaneous Expenses: Miscellaneous expenses can be a bit tricky, as they encompass a wide range of costs, from conference fees and dry cleaning to business calls and internet charges. It’s essential to keep track of these smaller expenses, as they can significantly impact your reimbursement.

Expense Tracking and Documentation

One of the main challenges in the travel expense reimbursement process is proper tracking and documentation. Keeping receipts and organizing expenses can be cumbersome, and paper records are prone to loss or damage.

One of the primary difficulties lies in the proper tracking and documentation of expenses . Keeping physical receipts and records can be cumbersome, leading to potential errors, lost paperwork, or delays in reimbursement. Efficient expense tracking and reporting are key to overcoming these challenges and ensuring a smooth reimbursement process.

This is where digital tools like Zaggle EMS play a crucial role, making the process more efficient and less error-prone.

A. Submitting Expense Reports

With Zaggle EMS, employees can submit expense reports conveniently, reducing paperwork and the risk of errors. Smart Scan, a feature within Zaggle EMS, allows you to create expenses by scanning receipts using OCR (Optical Character Recognition) technology. It’s available through the Zaggle mobile application. You can even attach up to three receipts per expense, making sure you have all the necessary documentation.

B. Reimbursement Process

Zaggle EMS streamlines the reimbursement process by providing a clear and structured platform for both employees and employers. It categorizes expenses, making it easier for organizations to understand where their money is going.

C. Approval Process

The approval process is a crucial step in the travel expense reimbursement journey, ensuring that expenses are legitimate and comply with company policies

Zaggle EMS allows you to establish a hierarchical or multi-stage approval flow to ensure expenses are reviewed by the right people in the organization. In Zaggle EMS, you can configure up to 5 levels of approval in your workflow. This flexibility accommodates the unique approval structures within various organizations, from small businesses to large enterprises.

The approval process is critical to maintaining financial responsibility within an organization and adhering to established policies. By configuring hierarchical approval flows, organizations can ensure that expense reports undergo the necessary scrutiny. Moreover, the flexibility in the number of approval levels and the ability to resubmit and approve rejected reports streamline the process, making travel expense reimbursement a transparent and accountable process for both employees and employers.

Tips for a Smooth Reimbursement Process

1. Stay Organized: Keep all your receipts in one place. Using digital tools like Zaggle EMS can help you store and organize them efficiently.

2. Submit Promptly: Don’t procrastinate in submitting your expense reports. The sooner you do, the quicker you’ll get reimbursed.

3. Know Your Company’s Policy : Familiarize yourself with your company’s reimbursement policy. Some expenses may have specific limits or requirements.

4. Double-check: Before submitting an expense report, double-check all the information. Accuracy is crucial to avoid any delays.

Travel expense reimbursement doesn’t have to be a daunting process. With the right knowledge and tools, such as Zaggle EMS , you can simplify the task of tracking, documenting, and reporting your expenses. By understanding the ABCs of travel expense reimbursement , you can make your business trips financially stress-free and focus on the work at hand. Remember, the key to a smooth reimbursement process is organization and the use of efficient digital tools. Safe travels!

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WAGE AND HOUR DIVISION

UNITED STATES DEPARTMENT OF LABOR

Fact Sheet #78F: Inbound and Outbound Transportation Expenses, and Visa and Other Related Fees under the H-2B Program

The Department of Labor Appropriations Act, 2016, Division H, Title I of Public Law 114-113 ("2016 DOL Appropriations Act"), provides that the Department of Labor ("Department") may not use any funds to enforce the definition of corresponding employment found in 20 CFR 655.5 or the three-fourths guarantee rule definition found in 20 CFR 655.20, or any reference thereto. See Sec. 113. This appropriations rider has been included in the continuing resolutions that have passed throughout FY2017 and FY2018, and the Department remains prohibited from enforcing these provisions or any reference thereto. However, the 2016 DOL Appropriations Act and continuing resolutions did not vacate these regulatory provisions, and they remain in effect, thus imposing a legal duty on H-2B employers, even though the Department will not use any funds to enforce them until such time as the rider may be lifted

This fact sheet provides general information concerning an employer’s obligations regarding travel, visa, and related expenses for workers employed under the H-2B program for H-2B applications submitted on or after April 29, 2015. An employer employing H-2B workers and/or workers in corresponding employment under a certified Application for Temporary Employment Certification (Application) must agree as part of the Application to comply with the following requirements.

Does an H-2B employer have to provide workers with inbound and outbound travel?

Yes, under certain conditions, the H-2B employer is liable for inbound and outbound transportation and daily subsistence – including meals and lodging – to the place of employment, regardless of whether the H-2B workers will come to the job from their home community outside the United States or are already in the United States and are changing H-2B employers. This requirement also extends to corresponding U.S. applicants hired for the job who come from far enough away from the worksite that it is not reasonable to return home each day.

When is an employer required to provide inbound and outbound transportation?

The employer must provide or reimburse the worker for transportation and subsistence from the place from which the worker has come to work for the employer (the place of recruitment) if the worker completes 50 percent of the period of employment covered by the job order. The employer must provide outbound transportation and subsistence to workers who work until the end of the job order or who are dismissed for any reason before the end of the job order.

If the worker has no immediate plans to work for another H-2B employer, then the employer must provide transportation and subsistence to the place from which the worker originally departed to work for the employer, ignoring any intervening employment. The current employer is not liable for outbound transportation and subsistence to workers immediately changing employment and moving to another authorized H-2B employer when the subsequent employer has agreed in its job order to provide transportation and subsistence to its worksite.

The employer is not required to provide outbound transportation or subsistence if the worker abandons the job before the end of the period of employment certified on the Application.

How may the employer provide for transportation, what must be paid for, and must it be disclosed?

The amount of inbound and outbound transportation payments must be at least equal to the costs charged by the most economical and reasonable common carrier for the distances involved. In addition, H-2B employers must also pay the workers a daily subsistence amount to provide for meals while traveling. Subsistence would also include lodging required during an H-2B worker’s travel from their hometown to the consular city to wait to obtain a visa and from there to the place of employment. All appropriate transportation and subsistence must not only be provided to H-2B workers but also to corresponding U.S. applicants who are unable to reasonably return to their residence each day.

The employer may fulfill its inbound travel obligation in one of several ways: by actually providing the transportation, arranging and paying for it directly, or advancing the reasonable cost of the transportation to the worker before the worker departs. The employer may also reimburse the worker after the worker completes 50 percent of the period of employment covered by the job order (assuming the employer has not already paid for the transportation).

If it is prevailing practice of non-H-2B employers in the area to provide or pay for the costs in advance, the employer must do so. If the employer advances the required transportation and subsistence costs to its H-2B workers, it must also advance transportation and subsistence costs to those workers in corresponding employment who are unable to reasonably return to their residence each day.

The employer may be obligated under the FLSA to reimburse workers for their inbound travel during their first workweek to the extent that their travel costs would bring them below the Federal minimum wage. See below.

The employer may fulfill its outbound travel obligation by actually providing the travel, by arranging and paying for it directly, or by reimbursing the worker during the last workweek of employment.

Finally, the employer must disclose in the job order and required newspaper advertisements that inbound and outbound travel and daily subsistence will be provided. Additionally, the employer’s job order must detail how inbound travel and subsistence will be provided.

What are an employer’s obligations regarding inbound travel under the FLSA?

The FLSA applies independently of H-2B and requires employers covered by the FLSA to pay costs that are primarily for the benefit of the employer if such costs would take a non-exempt employee’s wages below the FLSA minimum wage. As discussed in the preamble to the 2015 H-2B Interim Final Rule (published April 29, 2015), the Department views the inbound transportation costs to be primarily for the benefit of the H-2B employer. Under the FLSA, there is no difference between deducting a cost directly from a worker’s wages and shifting a cost to the worker. Therefore, failure to reimburse such worker-incurred costs would be a de facto deduction from the first week’s wages that would constitute a minimum wage violation under the FLSA for employers subject to the Act if bearing such costs would effectively bring the worker’s wages below the minimum wage.

This principle does not apply to the reimbursement of meal costs as the FLSA regulations state that meals are always regarded as primarily for the benefit and convenience of the employee. Thus, the employer’s FLSA obligation does not extend to the first workweek reimbursement of meal costs.

For example, if the worker incurred $200.00 for the most reasonable and economical cost of common carrier transportation from the home community to the place of employment, an FLSA-covered, non-exempt employer is obligated to reimburse the full $200.00 amount in the first workweek in order to ensure that the employee receives at least the FLSA minimum wage and must pay at least the FLSA minimum wage for each hour worked. Once this amount has been reimbursed, the employer may elect to recoup this money in subsequent workweeks by making deductions from the worker’s paycheck to the extent that such deductions do not violate the FLSA minimum wage requirement. The employer can deduct the difference between the H-2B offered wage and the FLSA minimum wage multiplied by the number of hours worked per week, provided the deduction was properly disclosed to the worker in the job order. The deductions may only be made until the employer has recouped the entire transportation cost. In no case may this deduction be made after the 50 percent point of the work contract. Upon the worker completing 50 percent of the job order period, an employer who makes such a deduction to recoup inbound travel expenses must reimburse such costs to the worker to comply with the H-2B requirements.

It is important to remember that undisclosed deductions are impermissible and will be treated as a violation of the H-2B requirements. Therefore, if an employer intends to make a deduction for transportation expenses, this must be fully disclosed in the job order.

Must an employer pay for the H-2B employee’s visa and other related fees?

The employer must either pay or reimburse the H-2B worker in the first workweek for any visa, visa processing, and other related fees incurred by the worker. But an employer need not pay passport or other charges primarily for the benefit of the worker.

What if an employer engages a third party to recruit H-2B workers?

The employer must contractually prohibit in writing any agent or recruiter (or any agent or employee of such agent or recruiter) whom the employer engages, directly or indirectly, in recruitment of H-2B workers from seeking or receiving payments or other compensation from prospective workers. This documentation must be made available upon request by the Certifying Officer or other Federal representative. In addition, the employer and its attorney, agents, or employees cannot seek or receive payment of any kind from the worker for recruitment costs.

Where to Obtain Additional Information

For additional information, visit our Wage and Hour Division Website: http://www.dol.gov/agencies/whd and/or call our toll-free information and helpline, available 8 a.m. to 5 p.m. in your time zone, 1-866-4USWAGE (1-866-487-9243).

This publication is for general information and is not to be considered in the same light as official statements of position contained in the regulations.

The contents of this document do not have the force and effect of law and are not meant to bind the public in any way. This document is intended only to provide clarity to the public regarding existing requirements under the law or agency policies.

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Personal tax

Rates and allowances: travel — mileage and fuel allowances

Rates and allowances for travel including mileage and fuel allowances.

Travel — mileage and fuel rates and allowances

The attached document is classified by HMRC as guidance and contains information about rates and allowances for travel, including mileage and fuel allowances.

Rates for fuel charges have been updated for 2024 to 2025.

Rates for fuel charges have been updated for 2023 to 2024.

Rates for fuel charges have been updated for 2022 to 2023.

Rates for fuel charges have been updated for 2021 to 2022.

Information has been updated to include tax years 2018 to 2019 and 2019 to 2020, also removed some older details.

Rates, allowances and duties have been updated for the tax year 2017 to 2018.

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Medical Tourism

Understanding medical travel deductions: a taxpayer's guide.

In an era where global healthcare options are increasingly accessible, understanding the intricacies of medical travel deductions is vital for savvy taxpayers. This guide delves into the essentials of tax deductions related to medical travel, offering clarity and guidance for those considering healthcare options abroad.

Introduction to Medical Travel Deductions

Medical travel deductions refer to the tax benefits that taxpayers can claim for expenses incurred while seeking medical care outside their home country. These deductions can significantly reduce the financial burden associated with international healthcare.

Eligibility Criteria for Medical Travel Deductions

To be eligible for these deductions, the primary purpose of the travel must be to receive medical care. The medical expenses must also be necessary and not covered by insurance. Additionally, only unreimbursed medical expenses exceeding a certain percentage of your adjusted gross income (AGI) can be deducted.

Types of Deductible Medical Travel Expenses

Deductible expenses can include transportation costs, lodging expenses (within limits), and the actual cost of medical procedures. However, the expenses for meals and personal entertainment are not deductible.

Documenting Medical Travel Expenses

Maintaining thorough documentation is critical. This includes keeping receipts, bills, and any records from healthcare providers detailing the medical necessity of the travel and services received.

The Process of Claiming Deductions

Taxpayers can claim these deductions by itemizing their deductions on their tax return. This requires filling out Schedule A (Form 1040) and ensuring all claimed expenses are eligible and well-documented.

Limitations and Thresholds

It's important to understand the limitations and thresholds set by tax authorities, such as the minimum percentage of AGI that medical expenses must exceed before they become deductible.

Impact of Health Insurance on Deductions

The intersection of health insurance and medical travel deductions is complex. Expenses reimbursed by insurance cannot be deducted, and the interplay between domestic and international health insurance policies must be considered.

Legal Considerations

Understanding the legal aspects, including tax laws and international healthcare regulations, is crucial for compliant and efficient tax deduction claims.

Comparison with Domestic Medical Deductions

Comparing the benefits of medical travel deductions with domestic medical deductions can help taxpayers make informed decisions about where to seek medical care.

Planning for Medical Travel

Effective planning involves not only choosing the right healthcare provider but also understanding the tax implications and benefits of medical travel.

Common Misconceptions

Dispelling common myths and misconceptions about medical travel deductions is essential for accurate tax planning.

Case Studies and Examples

Real-world examples and case studies illustrate how medical travel deductions have been successfully claimed and the impact on taxpayers’ financial planning.

Expert Advice and Consultation

Consulting with tax and healthcare professionals can provide tailored advice and ensure that all aspects of medical travel deductions are correctly understood and applied.

Medical travel deductions offer significant benefits for taxpayers seeking healthcare abroad. Understanding the nuances of these deductions ensures that taxpayers can make the most of their international healthcare experiences while remaining compliant with tax laws.

This comprehensive guide aims to equip readers with the knowledge and tools to navigate the complex landscape of medical travel deductions, ensuring informed decisions and optimized tax benefits.

To receive a free quote for this procedure please click on the link: https://www.medicaltourism.com/get-a-quote

For those seeking medical care abroad, we highly recommend hospitals and clinics who have been accredited by Global Healthcare Accreditation (GHA). With a strong emphasis on exceptional patient experience, GHA accredited facilities are attuned to your cultural, linguistic, and individual needs, ensuring you feel understood and cared for. They adhere to the highest standards, putting patient safety and satisfaction at the forefront. Explore the world's top GHA-accredited facilities here . Trust us, your health journey deserves the best.

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The Medical Tourism Magazine (MTM), known as the “voice” of the medical tourism industry, provides members and key industry experts with the opportunity to share important developments, initiatives, themes, topics and trends that make the medical tourism industry the booming market it is today.

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Managing business travel expenses

Guide to hmrc subsistence allowance & expenses, what is a subsistence allowance, how do hmrc subsistence rates work.

The cost of food or drink must be incurred after the business trip has started
The trip must be beyond their usual commute and be done as part of official business.
The journey must take the employee away from their normal place of work for 5 hours or more.

Is meal allowance taxable?

a meal or beverage is not purchased
the meal does not constitute additional expenditure
the “staying with friends or relatives allowance” is claimed
meals have been taken at home
meals are provided during a training course, conference or similar activity
meals are provided on the train or plane and included in the ticket cost

What are the HMRC domestic subsistence allowance rates?

£5 for travel of 5 hours or more (£10 supplement if travel is ongoing at 8pm)
£10 for travel of 10 hours or more (£10 supplement if travel is ongoing at 8pm)
£25 for travel of 15 hours or more (and ongoing at 8pm)

Overnight accommodation rate UK

Meal allowance rates overseas, how does a business report subsistence allowance spend.

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Medical Expenses 2023

From: Canada Revenue Agency

RC4065(E) 23

The CRA's publications and personalized correspondence are available in braille, large print, etext, or MP3. For more information, go to About multiple formats or call 1-800-959-8281 .

Find out if this guide is for you

This guide is for persons with medical expenses and their supporting family members. The guide gives information on eligible medical expenses you can claim on your tax return.

This guide uses plain language to explain the most common tax situations. The guide is for information only and does not replace the law.

General information

The medical expense tax credit is a non-refundable tax credit that you can use to reduce the tax that you paid or may have to pay. If you paid for healthcare expenses, you may be able to claim them as eligible medical expenses on your tax return. These expenses include a wide range of products, procedures and services, such as:

medical supplies
dental care
travel expenses

Generally, you can claim all amounts paid, even if they were not paid in Canada.

You can only claim the part of an eligible expense for which you have not been or will not be reimbursed.

How to claim medical expenses

You can claim medical expenses on line 33099 or 33199 of your tax return under Step 5 – Federal tax.

Line 33099 – You can claim the total eligible medical expenses you or your spouse or common-law partner paid for any of the following persons:

your spouse or common-law partner
your or your spouse’s or common-law partner’s children who were under 18 years of age at the end of the tax year

Line 33199 – You can claim the part of eligible medical expenses you or your spouse or common-law partner paid for any of the following persons who depended on you for support:

your or your spouse’s or common-law partner’s children who were 18 years of age or older at the end of the tax year, or grandchildren
your or your spouse’s or common-law partner’s parents, grandparents, brothers, sisters, uncles, aunts, nephews, or nieces who were residents of Canada at any time in the year

You have to calculate, for each dependant, the medical expenses that you are claiming on line 33199.

Amounts you can claim

Line 33099 – You can claim the total of the eligible expenses minus the lesser of the following amounts:

3% of your net income ( line 23600 of your tax return)

Line 33199 – You can claim the total of the eligible expenses minus the lesser of the following amounts:

3% of your dependant's net income (line 23600 of their tax return)

The maximum provincial or territorial amount you can claim for medical expenses may differ depending on where you live. For more information, see the information guide for your province or territory of residence in your income tax package. If you live in Quebec, visit Revenu Québec .

Period for which you can claim these expenses

You can claim eligible medical expenses paid in any 12-month period ending in 2023 and not claimed by you or anyone else in 2022. For a person who died in 2023 , a claim can be made for expenses paid in any 24-month period that includes the date of death if the expenses were not claimed for any other year.

Richard and Pauline have two children, Jen and Rob. They have reviewed their medical expenses and decided that the 12-month period ending in 2023 they will use to calculate their claim is July 1, 2022 to June 30, 2023 . They had the following expenses:

Since Jen is under 18, Richard and Pauline can combine her medical expenses with theirs, for a total of $4,300. Either Richard or Pauline can claim this amount on line 33099 of their tax return (Step 5 – Federal tax). Since Rob is over 18 , his medical expenses should be claimed on line 33199.

Pauline’s net income (on line 23600 of her return) is $32,000. She calculates 3% of that amount, which is $960. Because the result is less than $2,635, she subtracts $960 from $4,300. The difference is $3,340, which is the amount she could claim on her tax return.

Richard’s net income is $48,000. He calculates 3% of that amount, which is $1,440. Because the result is less than $2,635, he subtracts $1,440 from $4,300. The difference is $2,860, which is the amount he could claim on his tax return. In this case, it is better for Pauline to claim all the expenses for Richard, herself, and their daughter Jen on line 33099.

To decide who should claim the medical expenses for Rob on line 33199 , Richard and Pauline will have to make the same calculation using Rob’s net income.

Credits or deductions related to medical expenses

Refundable medical expense supplement.

The refundable medical expense supplement is a refundable tax credit available to working individuals with low incomes and high medical expenses. You may be able to claim this credit if all of the following conditions apply:

You made a claim for medical expenses on line 33200 of your tax return (Step 5 – Federal tax) or for the disability supports deduction on line 21500 of your tax return.
You were resident in Canada throughout 2023.
You were 18 years of age or older at the end of 2023.

You must also meet the criteria related to income.

For more information, go to line 45200 – Refundable medical expense supplement .

Disability supports deduction

The person with the impairment in physical or mental functions may be able to claim some medical expenses as a disability supports deduction. They can claim these expenses on either line 21500 or line 33099 , or split the claim between these two lines, as long as the total of the amounts claimed is not more than the expenses paid.

For the eligibility criteria, the list of the eligible expenses, or more information, see Guide RC4064, Disability-Related Information .

Certain medical expenses require a certification

In this guide, the CRA identifies the medical expenses that have to be certified by a medical practitioner. Medical practitioners include a wide range of health professionals, such as doctors, pharmacists, and nurses. To view the list of practitioners who can certify medical expenses, go to Authorized medical practitioners for the purposes of the medical expense tax credit .

Common medical expenses you can claim

You can claim the following items medical expenses on line 33099 or use them to calculate an amount on line 33199 . Any certification needed is specified. This list is not complete.

For more information, see Income Tax Folio S1-F1-C1, Medical Expense Tax Credit .

Attendant care and care in a facility

Attendant care is care given by an attendant who does personal tasks which a person cannot do for themselves. Attendant care can be received in certain types of facilities.

You can claim amounts paid to an attendant only if the attendant was not your spouse or common-law partner and was 18 years of age or older when the amounts were paid.

If an individual issues a receipt for attendant care services, the receipt must include their social insurance number.

Who can claim these expenses

You can claim as medical expenses the amounts you or your spouse or common-law partner paid for attendant care or care in a facility. The expenses must have been paid for the care of any of the following persons:

a dependant

A dependant is someone who depended on you for support and is any of the following persons:

your or your spouse’s or common-law partner’s child or grandchild
your or your spouse’s or common-law partner’s parent, grandparent, brother, sister, uncle, aunt, nephew, or niece who lived in Canada at any time in the year

Amounts you can claim as medical expenses

Full-time care or specialized care.

Generally, you can claim the entire amount you paid for care at any of the following facilities:

nursing homes (full-time care)
schools, institutions, or other places (providing care or care and training)

The care is condifered to be full-time care when a person needs constant care and attendance.

Other places could include an outpatient clinic, such as a detoxification clinic; however, they do not include a recreational facility, such as a residential summer camp, even if it caters to persons with disabilities.

Generally, you cannot claim the entire amount you paid for a retirement home or a home for seniors. However, you can claim salaries and wages for care in such facilities if the care recipient qualifies for the disability tax credit (see Salaries and wages ).

What is meant by nursing home – A nursing home is generally considered to be a facility that gives full-time care, including 24-hour nursing care, to individuals who are unable to care for themselves. Any facility could be considered a nursing home if it has the same features and characteristics as a nursing home.

All regular fees paid for full-time care in a nursing home or for specialized care or training in an institution are eligible as medical expenses, including fees for all of the following:

accommodation
nursing care
administration fees
maintenance fees
social programming and activities fees

However, extra personal expenses (such as hairdresser fees) are not eligible.

Salaries and wages

You may be able to claim the fees for salaries and wages paid for attendant care services or care or supervision in any of the following facilities:

self-contained domestic establishments (such as your private home)
retirement homes, homes for seniors, or other institutions that typically provide part-time attendant care
group homes in Canada
nursing homes (special rules apply to this type of facility; see the chart )

Eligibility for the disability tax credit may be a requirement to claim fees for salaries and wages as medical expenses. See the reference to Form T2201, Disability Tax Credit Certificate, in the chart .

Expenses you can claim – You may be able to claim as medical expenses the salaries and wages paid to all employees who do the following tasks or services:

food preparation
housekeeping services for a resident’s personal living space
laundry services for a resident’s personal items
health care (registered nurse, practical nurse, certified health care aide, personal support worker)
activities (social programmer)
salon services (hairdresser, manicurist, pedicurist) if included in the monthly fee
transportation (driver)
security for a secured unit

If you are receiving attendant care services in your home, you can only claim for the period when you are at home and need care or help. For an expense to be eligible as a medical expense, you must either:

be eligible for the disability tax credit
have a written certification from a medical practitioner that states the services are necessary

Expenses you cannot claim – You cannot claim the cost of any of the following:

rent (except the part of rent for services that help a person with daily tasks, such as laundry and housekeeping)
cleaning supplies
other operating costs (such as the maintenance of common areas and outside grounds)
salaries and wages paid to employees such as administrators, receptionists, groundskeepers, janitors (for common areas), and maintenance staff

Sample statement for attendant care expenses

To claim attendant care expenses paid to a facility such as a retirement home, you have to send the CRA a detailed breakdown from the facility.

The breakdown must clearly show the amounts paid for staff salaries that apply to the tasks and services listed under Expenses you can claim . The breakdown should also take into account any subsidies that reduce the attendant care expenses (unless the subsidy is included in income and is not deductible from income).

The following sample statements show the detailed information the CRA needs.

Based on the above statement, Stephen’s eligible attendant care expenses are $8,893.

Based on the above statement, Jamie’s eligible attendant care expenses are $5,877. The amount of eligible expenses that Jamie can claim was reduced because of the subsidies received.

Special rules when claiming the disability amount

There are special rules when claiming the disability amount and attendant care as medical expenses. For information on claiming attendant care and the disability amount, see the chart below.

Type of certification needed when claiming both attendant care as medical expenses and the disability amount

The following chart shows the certification you need to claim attendant care as a medical expenses on line 33099 or 33199 of your tax return (Step 5 – Federal tax) and if you can also claim the disability amount on line 31600 or line 31800 .

In all cases , for you to claim the disability amount, the CRA has to approve Form T2201, Disability Tax Credit Certificate. Part A of Form T2201 can be completed using the digital form, by phone, or by paper form. For more information on Form T2201, the disability tax credit, and the disability amount, go to Disability tax credit .

Calculate your net federal tax by completing Step 5 of your tax return to find out what is more beneficial for you. You can also see the examples below.

If you claim the fees paid to a nursing home for full-time care as a medical expense on line 33099 or 33199 of your tax return (Step 5 – Federal tax), no one (including yourself) can claim the disability amount for the same person.

You can claim the disability amount together with the portion of the nursing home fees that relate only to salaries and wages for attendant care (up to the limit indicated in the chart above). However, you must provide a breakdown of the amounts charged by the nursing home showing the portion of payments that relate to attendant care.

Choosing what is more beneficial

The following examples show two ways to calculate your net federal tax using Step 5 – Federal tax of your tax return, in order to determine what is more beneficial for you.

Dali is 38 years old and lives in their own home. Dali's only income is a disability pension of $32,000. Dali's doctor has certified in writing that they are dependent on others for their own personal need because of a physical impairment. The Canada Revenue Agency (CRA) has approved Form T2201 for Dali. Dali pays their 43-year-old neighbour, Marge, $14,000 each year to look after them full-time. Dali can claim the amounts they pay Marge for attendant care as a medical expense.

Dali has a choice to make. See the examples of Dali's tax return for a breakdown of their claims on their tax return using both options.

Dali's first option is to claim $10,000 of their attendant care expenses as a medical expense on line 33099 and claim the disability amount of $9,428 on line 31600 . Under this option, Dali would have no federal tax to pay.

Dali's second option is to claim all $14,000 of their attendant care expenses as a medical expense, but then they would not be able to claim the disability amount. Dali's federal tax would be $294.00.

For Dali, the first option is better since it reduces their basic federal tax to zero.

Judy is a 57-year-old who earned $40,000 of pension income last year. She was seriously injured in a car accident a few years ago and now needs full-time attendant care. The CRA has approved Form T2201 for her. Last year, Judy paid $32,000 to a retirement home. Of that amount, $21,000 was her share of the salaries and wages paid to staff for full-time attendant care.

Judy has a choice to make. See the examples of Judy’s tax return for a breakdown of her claims on her tax return using both options.

Her first option is to claim $10,000 of her share of the salaries and wages as medical expenses on line 33099 and claim the disability amount of $9,428 on line 31600. Under this option, she would have to pay $715.80 in federal tax.

Her second option is to claim all of her share of salaries and wages ($21,000) as a medical expense, but then she would not be allowed to claim the disability amount. Judy's federal tax would be $480.00.

For Judy, the second option is better since it reduces her basic federal tax to $480.00.

Care, treatment, and training

This section identifies most types of care, treatment and training you can claim as medical expenses.

Bone marrow transplant – reasonable amounts paid to find a compatible donor, to arrange the transplant including legal fees and insurance premiums, and reasonable travel, board and lodging expenses for the patient, the donor, and their respective attendants.

Cancer treatment in or outside Canada, given by a medical practitioner or a public or licensed private hospital.

Cosmetic surgery – generally, expenses solely for cosmetic procedures are not eligible.

An expense for a cosmetic procedure qulifies as an eligible medical expense if it is necessary for medical or reconstructive purposes, such as surgery to address a deformity related to a congenital abnormality, a personal injury resulting from an accident or trauma, or a disfiguring disease. For more information, see Common medical expenses you cannot claim .

Egg and sperm freezing and storage – to preserve one's ova (eggs) or sperm for the purpose of conceiving a child in the future.

Fertility-related procedures – amounts paid to a medical practitioner or a public or licensed private hospital to conceive a child. Under proposed changes, certain expenses paid in respect of a surrogate mother or a donor (for example, a donor or sperm, ova, or embryos) may be eligible as of 2022 if they are incured in Canada and are of a type that would be otherwise permitted as medical expenses of the individual. See also In vitro fertility program .

Group home – see Attendant care and care in a facility .

In vitro fertility program – the amount paid to a medical practitioner or a public or licensed private hospital. Under proposed changes, fees and other amounts paid to a fertility clinic or donor bank in Canada to obtain sperm or ova (eggs) may be eligible as of 2022. The amounts must be paid to enable the conception of a child by the individual, the individual's spouse or common-law partner, or a surrogate mother on behalf of the individuals. See also Fertility-related procedures .

Laser eye surgery – the amount paid to a medical practitioner or a public or licensed private hospital.

Nursing home – see Attendant care and care in a facility .

Organ transplant – reasonable amounts paid to find a compatible donor, to arrange the transplant including legal fees and insurance premiums, and reasonable travel, board and lodging expenses for the patient, the donor, and their respective attendants.

Personalized therapy plan – the salaries and wages paid for designing a personalized therapy plan are eligible medical expenses if certain conditions are met.

The plan has to be designed for a person who is eligible for the disability tax credit (DTC) and paid to someone who is in the business of providing such services to unrelated persons.

The therapy has to be prescribed and supervised by one of the following practitioners:

a psychologist, a medical doctor, or a nurse practitioner (for expenses incurred after September 7, 2017) for a mental impairment
an occupational therapist, a medical doctor, or a nurse practitioner (for expenses incurred after September 7, 2017) for a physical impairment

The plan has to meet one of the following conditions:

be needed to get public funding for specialized therapy
be prescribed by a psychologist, a medical doctor, or a nurse practitioner (for expenses incurred after September 7, 2017 ) for a mental impairment
be prescribed by an occupational therapist medical doctor, or a nurse practitioner (for expenses incurred after September 7, 2017) for a physical impairment

For more information about the DTC, see Guide RC4064, Disability-Related Information .

Pre-natal and post-natal treatments paid to a medical practitioner or a public or licensed private hospital.

Rehabilitative therapy including lip reading and sign language training to adjust to a person’s loss of hearing or speech loss.

Respite care expenses – see Attendant care and care in a facility .

School for persons with a mental or physical impairment – an appropriately qualified person, such as a medical practitioner or the principal or head of the school, must certify in writing that the equipment, facilities, or staff specially provided by that school are needed because of the person’s physical or mental impairment.

Therapy – the salary and wages paid for the therapy given to a person who is eligible for the disability tax credit (DTC). The person giving the therapy must not be your spouse or common-law partner and must be 18 years of age or older when the amounts are paid.

an occupational therapist, a medical doctor, or a nurse practitioner (for expenses incurred after September 7, 2017) for a physical impairment

Training – reasonable amounts paid for you or a relative to learn to care for a relative with a mental or physical impairment who lives with you or depends on you for support. The amount has to be paid to someone who is not your spouse or common-law partner and who was 18 years of age or older when the amounts were paid.

Treatment centre for a person addicted to drugs, alcohol, or gambling. A medical practitioner must certify in writing that the person needs the specialized equipment, facilities, or staff.

Whirlpool bath treatments – the amount paid to a medical practitioner for these treatments. A hot tub that you install in your home, even if prescribed by a medical practitioner, is not eligible.

Construction and renovation

This section identifies the fees related to the changes made to a home that you can claim as medical expenses.

Driveway access – reasonable amounts paid to alter the driveway of the main place of residence of a person who has a severe and prolonged mobility impairment, to ease access to a bus.

Furnace – the amount paid for an electric or sealed combustion furnace bought to replace a furnace that is neither of these, where the replacement is necessary because of a person’s severe chronic respiratory ailment or immune system disorder – prescription needed.

Renovation or construction expenses – the amounts paid for changes that give a person access to (or greater mobility or functioning within) their home because they have a severe and prolonged mobility impairment or lack normal physical development.

Costs for renovating or altering an existing home or the incremental costs in building the person’s main place of residence may be incurred. These amounts paid minus any related rebates, such as the goods and services tax/harmonized sales tax (GST/HST), can be claimed.

Renovation or construction expenses have to be reasonable and meet both of the following conditions:

They would not normally be expected to increase the value of the home.
They would not normally be incurred by persons who have normal physical development or who do not have a severe and prolonged mobility impairment.

Make sure you get a breakdown of the costs. Costs could include expenses such as:

buying and installing outdoor or indoor ramps if the person cannot use stairs
enlarging halls and doorways to give the person access to the various rooms of their home
lowering kitchen or bathroom cabinets so the person can use them

While these costs to renovate or alter a home to accommodate the use of a wheelchair may qualify as medical expenses under the conditions described above, these types of expenses related to other types of impairment may also qualify. In all cases, you must keep receipts and any other related documents to support your claim. Also, you must be able to show that the person’s particular circumstances and the expenses meet all of the conditions.

If the renovation expenses qualify for the home accessibility tax credit (HATC), you could claim both the HATC and the medical expenses tax credit for these expenses. For more information about the HATC, see Guide RC4064, Disability-Related Information .

Devices, equipment, and supplies

This section identifies health-related devices, equipment, and supplies you can claim as medical expenses.

Acoustic coupler – prescription required.

Air conditioner – $1,000 or 50% of the amount paid for the air conditioner, whichever is less , for a person with a severe chronic ailment, disease, or disorder – prescription needed.

Air filter, cleaner, or purifier used by a person to cope with or overcome a severe chronic respiratory ailment, or a severe chronic immune system disorder – prescription needed.

Altered auditory feedback devices for treating a speech disorder – prescription needed.

Artificial eye or limb

Assisted breathing devices that give air to the lungs under pressure, such as:

a continuous positive airway pressure (CPAP) machine – prescription needed
a mechanical ventilator

Audible signal devices including large bells, loud ringing bells, single stroke bells, vibrating bells, horns, and visible signals – prescription needed.

Baby breathing monitor – designed to be attached to an infant to sound an alarm if the infant stops breathing. A medical practitioner must certify in writing that the infant is at risk of sudden infant death syndrome – prescription needed.

Bathroom aids to help a person get in or out of a bathtub or shower or to get on or off a toilet – prescription needed.

Bliss symbol boards or similar devices used by a person who has a speech impairment to help the person communicate by choosing the symbols or spelling out words – prescription needed.

Blood coagulation monitors – the amount paid, including disposable peripherals such as pricking devices, lancets, and test strips, for a person who needs anti-coagulation therapy – prescription needed.

Bone conduction receiver

Braces for a limb including custom-made woven or elasticized stockings, walking casts, and boots or shoes that have braces built into them to allow a person to walk.

Braille note-taker devices used to allow a person who is blind to take notes (that can be read back to them, printed, or displayed in braille) with the help of a keyboard – prescription needed.

Braille printers, synthetic speech systems, large print-on-screen devices , and other devices designed only to help a person who is blind to use a computer – prescription needed.

Breast prosthesis because of a mastectomy – prescription needed.

Catheters, catheter trays, tubing , or other products needed for incontinence caused by illness, injury, or affliction.

Chair – power-operated guided chair to be used in a stairway, including installation – prescription needed.

Cochlear implant

Computer peripherals designed only to help a person who is blind to use a computer – prescription needed.

Dentures and dental implants

Devices or software designed to allow a person who is blind or has a severe learning disability to read print – prescription needed.

Diapers or disposable briefs for a person who is incontinent because of an illness, injury or affliction.

Elastic support hose designed only to relieve swelling caused by chronic lymphedema – prescription needed.

Electronic bone healing device – prescription needed.

Electronic speech synthesizers that allow a person who is unable to speak to communicate using a portable keyboard – prescription needed.

Electrotherapy devices for the treatment of a medical condition or a severe mobility impairment. These can include devices for transcutaneous electrical nerve stimulation, electrical muscle stimulation, and iontophoresis – prescription needed.

Environmental control system (computerized or electronic) including the basic computer system used by a person with a severe and prolonged mobility impairment – prescription needed.

Extremity pump for a person diagnosed with chronic lymphedema – prescription needed.

Hearing aids or personal assistive listening devices including repairs and batteries.

Heart monitoring devices including repairs and batteries – prescription needed.

Hospital bed including attachments – prescription needed.

Ileostomy and colostomy pads including pouches and adhesives.

Infusion pump including disposable peripherals used in treating diabetes, or a device designed to allow a person with diabetes to measure their blood sugar levels – prescription needed.

Injection pens designed to be used to give an injection, such as an insulin pen – prescription needed.

Kidney machine (dialysis) – the cost of the machine and related expenses, such as:

repairs, maintenance, and supplies
additions, renovations, or alterations to a home (the hospital official who installed the machine must certify in writing that they were necessary for installation)
the part of the operating costs of the home that relate to the machine (excluding mortgage interest and capital cost allowance)
a telephone extension in the dialysis room and all long distance calls to a hospital for advice or to obtain repairs
necessary and unavoidable costs to transport supplies

Large print-on-screen devices designed to help a person who is blind to use a computer – prescription needed.

Laryngeal speaking aids

Lift or transportation equipment (power-operated) designed only to be used by a person with a disability to help them access different areas of a building, enter or leave a vehicle, or place a wheelchair on or in a vehicle – prescription needed.

Needles and syringes – prescription needed.

Optical scanners or similar devices designed to allow a person who is blind to read print– prescription needed.

Orthopaedic shoes, boots, and inserts – prescription needed.

Osteogenesis stimulator (inductive coupling) for treating non-union of fractures or aiding in bone fusion – prescription needed.

Oxygen and oxygen tent or other equipment necessary to administer oxygen – prescription needed.

Oxygen concentrator – amounts paid to buy, use and maintain an oxygen concentrator including electricity.

Pacemakers – prescription needed.

Page turner devices to help a person turn the pages of a book or other bound document when they have a severe and prolonged impairment that markedly restricts the person’s ability to use their arms or hands – prescription needed.

Phototherapy equipment for treating psoriasis or other skin disorders. You can claim the amount paid to buy, use, and maintain this equipment.

Pressure pulse therapy devices for treating a balance disorder – prescription needed.

Real-time captioning used by a person with a speech or hearing impairment and paid to someone in the business of providing these services.

Scooter – the amount paid for a scooter that is used instead of a wheelchair.

Spinal brace

Standing devices for standing therapy in the treatment of a severe mobility impairment – prescription needed.

Talking textbooks related to enrolment at a secondary school in Canada or a designated educational institution for a person who has a perceptual disability. A medical practitioner must certify in writing that the expense is necessary – prescription needed.

Teletypewriters or similar devices that allow a person who is deaf or unable to speak to make and receive phone calls – prescription needed.

Television closed caption decoders for a person who is deaf – prescription needed.

Truss for hernia

Van – 20% of the amount paid for a van that has been previously adapted, or is adapted within 6 months after the van was bought (minus the cost of adapting the van), to transport a person who needs to use a wheelchair, to a limit of $5,000 (for residents of Ontario, the provincial limit is $8,204).

Vehicle device designed only to allow a person with a mobility impairment to drive the vehicle – prescription needed.

Vision devices – including eyeglasses, contact lenses and prescription swimming goggles to correct eyesight – prescription needed.

Visual or vibratory signalling device used by a person with a hearing impairment – prescription needed.

Voice recognition software used by a person who has an impairment in physical functions. A medical practitioner must certify in writing that the software is necessary.

Volume control feature (additional) used by a person who has a hearing impairment – prescription needed.

Walking aids – the amount paid for devices designed only to help a person who has a mobility impairment – prescription needed.

Water filter, cleaner, or purifier used by a person to cope with or overcome a severe chronic respiratory ailment, or a severe chronic immune system disorder – prescription needed.

Wheelchairs and wheelchair carriers

Wigs – the amount paid for a person who has suffered abnormal hair loss because of a disease, accident, or medical treatment – prescription needed.

Gluten-free food products

Persons with celiac disease can claim the incremental costs associated with buying gluten-free food products as a medical expense.

Incremental cost of gluten-free products

The incremental cost of buying gluten-free food products is the cost of gluten-free product minus the cost of similar products with gluten.

Eligible food products

Generally, the food products are limited to those produced and marketed specifically for gluten-free diets, such as gluten-free bread.

Other products can also be eligible if they are used by the person with celiac disease to make gluten-free products for their own use. This includes, but is not limited to, rice flour and gluten-free spices.

If several people eat the product, only the costs related to the part of the product that is eaten by the person with celiac disease may be claimed as a medical expense.

Documents you need to keep

Do not send your supporting documents. Keep them in case the CRA asks to see them later. You will need to keep all of the following documents:

a letter from a medical practitioner that certifies that the person has celiac disease and needs a gluten-free diet
receipts for each gluten-free food product that is claimed
a summary of each food product that was bought during the 12-month period for which the expenses are being claimed

Prescribed drugs, medications, and other substances

This section identifies prescribed drugs, medications, and other substances you can claim as medical expenses.

Drugs and medical devices bought under Health Canada’s Special Access Program – the amounts paid for drugs and medical devices that have not been approved for use in Canada, if they were purchased under this program. For more information, visit Health Canada .

Insulin or substitutes – prescription needed.

Liver extract injections for a person with pernicious anaemia – prescription needed.

Medical cannabis (marihuana) – the amounts paid for cannabis, cannabis oil, cannabis plant seeds, or cannabis products purchased for medical purposes from a holder of a licence for sale (as defined in subsection 264(1) of the Cannabis Regulations ). The patient must be a holder of a medical document (as defined in subsection 264(1) of the Cannabis Regulations). The Cannabis Regulations require that the patient be registered as a client of the holder of a licence for sale and require the patient to make their purchases from the holder they are registered with.

Where a patient has a registration certificate that allows them to legally produce a limited amount of cannabis for their own medical purposes, the cost of growing and producing cannabis for medical purposes (other than the cost of cannabis plant seeds and cannabis), such as pots, soil, nutrients, and lights, is not an eligible medical expense.

Prescription drugs and medications that can lawfully be obtained for use by the person only if prescribed by a medical practitioner. Also, the drugs or medications must be recorded by a pharmacist. You cannot claim over-the-counter medications, vitamins, or supplements, even if prescribed by a medical practitioner (except vitamin B12 ).

Vaccines – prescription needed.

Vitamin B12 therapy for a person with pernicious anaemia (either by injections, pills, or other methods) – prescription needed.

Service animals

The cost of a specially trained animal to assist in coping with an impairment for a person who is in any of the following situations. The person:

is profoundly deaf
has a severe and prolonged physical impairment that markedly restricts the use of their arms or legs
is severely affected by autism or epilepsy
has severe diabetes (for expenses incurred after 2013)
has a severe mental impairment (for expenses incurred after 2017). The animal must be specially trained to perform specific tasks that assist the person in coping with the impairment. An animal that only provides emotional support is not considered to be specially trained for a specific task

In addition to the cost of the animal, the care and maintenance (including food and veterinarian care) are eligible expenses.

Reasonable travel expenses for the person to go to a school, institution, or other place that trains them in handling such an animal (including reasonable board and lodging for full-time attendance at the school) are eligible expenses. The training of such animals has to be one of the main purposes of the person or organization that provides the animal.

Services and fees

This section identifies the services and fees you can claim as medical expenses.

Ambulance service to or from a public or licensed private hospital.

Certificates – the amount paid to a medical practitioner for filling out and providing more information for Form T2201 and other certificates.

Deaf-blind intervening services used by a person who is blind and profoundly deaf when paid to someone in the business of providing these services.

Dental services – paid to a medical practitioner or a dentist. Expenses for purely cosmetic procedures are not eligible. For more information, see Common medical expenses you cannot claim .

Electrolysis – only amounts paid to a qualified medical practitioner. Expenses for purely cosmetic procedures are not eligible. For more information, see Common medical expenses you cannot claim .

Hospital services – public or private, that are licensed as hospitals by the province, territory, or jurisdiction they are located in.

Laboratory procedures or services including necessary interpretations – prescription needed.

COVID-19 tests, such as those for travel, would still need a prescription, even if they are mandatory.

Medical services by medical practitioners – to verify if a specific profession is recognized by a province or territory for the purposes of claiming medical expenses, go to Authorized medical practitioners for the purposes of the medical expense tax credit .

Medical services outside of Canada – if you travel outside Canada to get medical services, you can claim the amounts you paid to a medical practitioner and a public or licensed private hospital. A "licensed private hospital" is a hospital licensed by the jurisdiction that it operates in.

Moving expenses – reasonable moving expenses (that have not been claimed as moving expenses on anyone’s tax return) to move a person who has a severe and prolonged mobility impairment, or who lacks normal physical development, to housing that is more accessible to the person or in which the person is more mobile or functional, to a limit of $2,000 (for residents of Ontario, the provincial limit is $3,282).

Note-taking services used by a person with an impairment in physical or mental functions and paid to someone in the business of providing these services. A medical practitioner must certify in writing that these services are needed.

Nurse – the amount paid for services of an authorized nurse.

Orthodontic work including braces paid to a medical practitioner or a dentist. Expenses for purely cosmetic procedures are not eligible. For more information, see Common medical expenses you cannot claim .

Premiums paid to private health services plans including medical, dental, and hospitalization plans. They can be claimed as a medical expense, as long as 90% or more of the premiums paid under the plan are for eligible medical expenses.

Reading services used by a person who is blind or has a severe learning disability and paid to someone in the business of providing these services. A medical practitioner must certify in writing that these services are needed.

Sign language interpretation services used by a person with a speech or hearing impairment and paid to someone in the business of providing these services.

Tests – the cost of medical tests such as electrocardiographs, electrocardiograms, metabolism tests, radiological services or procedures, spinal fluid tests, stool examinations, sugar content tests, urine analysis, and x-ray services. Also, you can claim the cost of any related interpretation or diagnosis – prescription needed.

Tutoring services that are additional to the primary education of a person with a learning disability or an impairment in mental functions, and paid to a person in the business of providing these services to individuals who are not related to the person. A medical practitioner must certify in writing that these services are needed.

Travel expenses

This section explains which travel expenses you can claim as medical expenses.

Expenses you can claim

To claim transportation and travel expenses, all of the following conditions must be met:

Substantially equivalent medical services were not available near your home.
You took a reasonably direct travelling route.
It is reasonable, under the circumstances, for you to have travelled to that place for those medical services.

If a medical practitioner certifies in writing that you were not able to travel alone to get medical services, you can also claim the transportation and travel expenses of an attendant.

If you have travel expenses related to medical services and you also qualify for northern residents deductions (line 25500 of your tax return), you may be able to choose how to claim your expenses. For more information, see Form T2222, Northern Residents Deductions .

At least 40 kilometres

If you had to travel at least 40 kilometres (one way) from your home to get medical services, you may be able to claim the public transportation expenses you paid (for example, taxis, bus, or train) as medical expenses. Where public transportation is not readily available, you may be able to claim vehicle expenses.

At least 80 kilometres

If you had to travel at least 80 kilometres (one way) from your home to get medical services, you may be able to claim accommodation, meal, and parking expenses in addition to your transportation expenses as medical expenses. This may include travelling outside Canada.

Meal and vehicle expenses

You can choose to use the detailed or simplified method for calculating meal and vehicle expenses. If you use the detailed method, you have to keep all receipts and records for your 12-month period.

For more information and to find out about the rates used to calculate these travel expenses, go to Meal and vehicle rates used to calculate travel expenses or call the CRA's Tax Information Phone Service at 1-800-267-6999 .

Accommodations

You must keep receipts for all accommodation expenses and you must be able to show that the amount paid for accommodation is necessary because of the distance travelled and your medical condition. Claim the amount for accommodation as shown on your receipts.

Expenses you cannot claim

If you traveled less than 40 kilometres from your home to get medical services, you cannot claim travel expenses as medical expenses. You also cannot claim travel expenses if you travel only to pick up a device or medication.

Paul lives in St-Hyacinthe and had to travel over 40 kilometres one way (but less than 80 kilometres) to Montréal to get medical services because similar services were not available within 40 kilometres of his home. He had to use his vehicle because no public transportation was readily available.

Paul can claim his vehicle expenses. He can choose the detailed or simplified method to calculate the amount to claim on his tax return.

Maria had to travel with her son Michael from Sydney to Halifax (over 80 kilometres one way) to get medical services for herself. Maria’s doctor gave her a letter certifying that she was not able to travel without an attendant.

Since similar medical services were not available near her home, Maria took a direct travelling route, and it was reasonable, under the circumstances, for her to travel to Halifax to get medical services.

The day after they arrived in Halifax, Maria checked into the hospital for surgery and had to stay for two weeks .

Michael stayed in a hotel nearby and during the day, helped her with meals and personal care at the hospital. Michael drove his mother back to Sydney afterwards.

Maria can claim all reasonable travel expenses for herself and her son while en route, to and from Halifax and for the two-week period of medical services in Halifax.

Jennifer had to travel from Prince Rupert to Vancouver (over 80 kilometres one way) to get medical services. Her husband Stephen drove her there. Jennifer stayed in the hospital in Vancouver for three weeks but Stephen drove back to Prince Rupert after dropping her off at the hospital. Jennifer’s doctor gave her a letter certifying that she was not able to travel without an attendant.

Since similar medical services were not available near her home, Jennifer took a direct travelling route, and it was reasonable, under the circumstances, for her to travel to Vancouver to get medical services.

Stephen came to visit Jennifer once during her three-week stay in the hospital. When Jennifer was ready to go home, Stephen drove to Vancouver to take her home.

Jennifer can claim reasonable travel expenses for herself and her husband for the trip from Prince Rupert to Vancouver and then for the drive back home. However, neither Jennifer nor Stephen can claim any expenses for the trip Stephen made to visit Jennifer in the hospital.

John had to travel from Winnipeg to Germany (over 80 kilometres one way) to get medical services. He flew there and back, and stayed at a hotel for one week while he received the services from a medical practitioner.

Since similar medical services were not available near his home, John took a direct travelling route, and it was reasonable, under the circumstances, for him to travel to Germany to get medical services.

John can claim all reasonable travel expenses for himself while en route, to and from Germany and for the one week period of medical services in Germany.

Common medical expenses you cannot claim

There are some expenses that are commonly claimed as medical expenses in error. The expenses you cannot claim include the following:

athletic or fitness club fees
birth control devices (non-prescription)
blood pressure monitors
liposuction
hair replacement procedures
filler injections (for removing wrinkles)
teeth whitening

A cosmetic surgery expense may qualify as a medical expense if it is necessary for medical or reconstructive purposes, such as surgery to address a deformity related to a congenital abnormality, a personal injury resulting from an accident or trauma, or a disfiguring disease;

diaper services
health plan premiums paid by an employer and not included in your income
liquid meal replacement products
mobile applications that help a person manage their blood glucose level (without actually measuring it)
nebulizer to turn liquid medicine into a fine mist that can be inhaled
organic food
over-the-counter medications, vitamins, and supplements, even if prescribed by a medical practitioner (except vitamin B12 )
personal response systems such as Lifeline and Health Line Services
provincial and territorial plans such as the Alberta Health Care Insurance Plan and the Ontario Health Insurance Plan (for a complete list of non-eligible plans, go to Lines 33099 and 33199 – Eligible medical expenses you can claim on your return )
radon testing (for example, a radon test kit or the services of a radon measurement professional) or a radon mitigation treatment system (including installation)
the part of medical expenses (including travel expenses) for which you can get reimbursed, such as reimbursements from a private insurance

If you are filing your tax return electronically or on paper, do not send any supporting documents. Keep them in case the CRA asks to see them later.

Receipts must show the name of the company or individual to whom an expense was paid. Receipts for attendant care or therapy paid to an individual should also show the individual’s social insurance number.

Receipts should also show the purpose of the payment, the date of payment, the name of the patient, and, if applicable, the medical practitioner who prescribed the purchase or gave the service.

In addition to receipts, the CRA may ask to see proof of payment, such as bank or credit card statements. If you are claiming amounts for a dependant who is 18 or older, the CRA may ask you for proof of support, such as a lease agreement or grocery receipts.

Digital services for individuals

The CRA’s digital services are fast, easy, and secure!

My Account lets you view and manage your personal income tax and benefit information online. Use My Account throughout the year to:

view your benefit and credit information and apply for certain benefits
view your notice of assessment or reassessment
view uncashed cheques and request a replacement payment
change your address, phone numbers, direct deposit information, marital status, and information about children in your care
manage notification preferences and receive email notifications when important changes are made to your account
check your tax-free savings account (TFSA) contribution room, your registered retirement savings plan (RRSP) deduction limit, and your first home savings account (FHSA) participation room
track the progress of certain files you have submitted to the CRA
make a payment online to the CRA with the My Payment service, create a pre-authorized debit (PAD) agreement, or create a QR code to pay in person at Canada Post for a fee. For more information on how to make a payment, go to Payments to the CRA
view and print your proof of income statement
manage authorized representatives and authorization requests
submit documents to the CRA
submit an audit enquiry
link between your CRA My Account and Employment and Social Development Canada (ESDC) My Service Canada Account
manage Multi-factor authentification settings

To sign in to or register for the CRA's digital services, go to:

My Account if you are an individual
Represent a Client if you are an authorized representative

Receive your CRA mail online

Set your correspondence preference to "Electronic mail" to receive email notifications when CRA mail, like your notice of assessment, is available in your account.

For more information, go to Email notifications from the CRA .

For more information

If you need help.

If you need more information after reading this guide, go to Eligible medical expenses you can claim on your tax return or call 1-800-959-8281 .

Direct deposit

Direct deposit is a fast, convenient, and secure way to receive your CRA payments directly into your account at a financial institution in Canada. For more information and ways to enrol, go to Direct deposit or contact your financial institution.

Forms and publications

The CRA encourages you to file your return electronically. If you need a paper version of the CRA's forms and publications, go to Forms and publications or call 1-800-959-8281 .

Electronic mailing lists

The CRA can send you an email when new information on a subject of interest to you is available on the website. To subscribe to the electronic mailing lists, go to Electronic mailing lists .

Tax Information Phone Service (TIPS)

For tax information by telephone, use the CRA's automated service, TIPS, by calling 1-800-267-6999 .

Teletypewriter (TTY) users

If you use a TTY for a hearing or speech impairment, call 1-800-665-0354 .

If you use an operator-assisted relay service , call the CRA's regular telephone numbers instead of the TTY number.

Formal disputes (objections and appeals)

You have the right to file an objection if you disagree with an assessement, determination, or decision.

For more information about objections and related deadlines, go to File an objection .

CRA Service Feedback Program

Service complaints.

You can expect to be treated fairly under clear and established rules, and get a high level of service each time you deal with the CRA. For more information about the Taxpayer Bill of Rights, see the Taxpayer Bill of Rights .

You may provide compliments or suggestions, and if you are not satisfied with the service you received:

Try to resolve the matter with the employee you have been dealing with or call the telephone number provided in the correspondence you received from the CRA. If you do not have contact information for the CRA, go to Contact information .
If you have not been able to resolve your service-related issue, you can ask to discuss the matter with the employee’s supervisor.
If the problem is still not resolved, you can file a service-related complaint by filling out Form RC193, Service Feedback . For more information on how to file a complaint, go to Submit a service feedback .

If you are not satisfied with how the CRA has handled your service related complaint, you can submit a complaint with the Office of the Taxpayers’ Ombudsperson .

Reprisal complaints

If you have received a response regarding a previously submitted service complaint or a formal review of a CRA decision and feel that you were treated impartially by a CRA employee, you can submit a reprisal complaint by filling out Form RC459, Reprisal Complaint .

For more information about complaints and disputes, go to Reprisal complaints .

Acoustic coupler

Air conditioner

Air filter, cleaner, or purifier

Altered auditory feedback devices

Ambulance service

Assisted breathing devices

Attendant care expenses

Audible signal devices

Baby breathing monitor

Bathroom aids

Bliss symbol boards

Blood coagulation monitors

Bone marrow transplant

Braces for a limb

Braille note-taker devices

Braille printers, synthetic speech systems, large print-on-screen devices

Breast prosthesis

Cancer treatment

Cannabis – see Medical cannabis (marihuana)

Catheters, catheter trays tubing

Certificates

Computer peripherals

Construction expenses – see Renovation or construction expenses

Cosmetic surgery

Deaf-blind intervening services

Dental services

Devices or software

Dialysis (kidney machine)

Diapers or disposable briefs

Driveway access

Drugs and medical devices bought under Health Canada’s Special Access Program

Egg and sperm freezing and storage

Elastic support hose

Electrolysis

Electronic bone healing device

Electronic speech synthesizers

Electrotherapy devices

Environmental control system (computerized or electronic)

Extremity pump

Fertility-related procedures

Glasses – see Vision devices

Group home – see Attendant care and care in a facility

Hearing aids

Heart monitoring devices

Hernia – see Truss for hernia

Hospital bed

Hospital services

Hot tub – see Whirlpool bath treatments

Ileostomy and colostomy pads

Infusion pump

Injection pens

Insulin or substitutes

In vitro fertility program

Kidney machine – see Dialysis (kidney machine)

Laboratory procedures or services

Large print-on-screen devices

Laser eye surgery

Lift or transportation equipment

Liver extract injections

Medical cannabis (marihuana)

Medical devices bought under Health Canada’s Special Access Program – see Drugs and medical devices bought under Health Canada’s Special Access Program

Medical services provided by qualified medical practitioners

Medical services provided outside of Canada

Moving expenses

Needles and syringes

Note-taking services

Nursing home – see Attendant care and care in a facility

Optical scanners

Organ transplant

Orthodontic work

Orthopaedic shoes, boots, and inserts

Osteogenesis stimulator (inductive coupling)

Ova – see In vitro fertility program

Ova freezing – see Egg and sperm freezing and storage

Oxygen and oxygen tent

Oxygen concentrator

Page turner devices

Personalized therapy plan

Phototherapy equipment

Premiums paid to private health services plans

Pre-natal and post-natal treatments

Prescription drugs and medications

Pressure pulse therapy devices

Radon testing

Reading services

Real-time captioning

Rehabilitative therapy

Renovation or construction expenses

Respite care expenses – see Attendant care and care in a facility

School for persons with an impairment in physical or mental functions

Sign-language interpretation services

Software – see Devices or software

Sperm – see In vitro fertility program

Sperm freezing – see Egg and sperm freezing and storage

Standing devices

Surrogate mother – see Fertility-related procedures

Syringes – see Needles and syringes

Talking textbooks

Teletypewriters

Television closed caption decoders

Transportation equipment – see Lift or transportation equipment

Treatment centre

Tutoring services

Vehicle device

Vision devices

Visual or vibratory signalling device

Vitamin B12

Voice recognition software

Volume control feature (additional)

Walking aids

Walking cast – see Braces for a limb

Water filter, cleaner or purifier

Whirlpool bath treatments

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When it comes to government planes and political trips, who pays for a president’s campaign travel?

FILE - President Joe Biden boards Air Force One, March 11, 2024, at Andrews Air Force Base, Md. The White House and the Democratic National Committee are splitting the cost of Biden’s travel while he runs for a second term. It’s part of a longstanding arrangement that prevents taxpayers from being stuck with the full bill for political trips. (AP Photo/Luis M. Alvarez, File)

FILE - President Joe Biden, center right, and first lady Jill Biden, center left, walk off Air Force One, March 29, 2024, at Andrews Air Force Base, Md. The White House and the Democratic National Committee are splitting the cost of Biden’s travel while he runs for a second term. It’s part of a longstanding arrangement that prevents taxpayers from being stuck with the full bill for political trips. (AP Photo/Alex Brandon, File)

FILE - President Joe Biden boards Air Force One at Dallas Fort Worth International Airport, March 21, 2024, in Dallas, en route to Houston. The White House and the Democratic National Committee are splitting the cost of Biden’s travel while he runs for a second term. It’s part of a longstanding arrangement that prevents taxpayers from being stuck with the full bill for political trips. (AP Photo/Jacquelyn Martin, File)

FILE - President Joe Biden boards Air Force One, March 13, 2024, at Andrews Air Force Base, Md. en route to Milwaukee. The White House and the Democratic National Committee are splitting the cost of Biden’s travel while he runs for a second term. It’s part of a longstanding arrangement that prevents taxpayers from being stuck with the full bill for political trips. (AP Photo/Jacquelyn Martin, File)

FILE - President Joe Biden boards Air Force One at Andrews Air Force Base, Md., March 11, 2024, to travel to Manchester, N.H. The White House and the Democratic National Committee are splitting the cost of Biden’s travel while he runs for a second term. It’s part of a longstanding arrangement that prevents taxpayers from being stuck with the full bill for political trips. (AP Photo/Andrew Harnik, File)

FILE - President Joe Biden boards Air Force One at Andrews Air Force Base, Md., April 12, 2024, enroute to New Castle, Del. The White House and the Democratic National Committee are splitting the cost of Biden’s travel while he runs for a second term. It’s part of a longstanding arrangement that prevents taxpayers from being stuck with the full bill for political trips. (AP Photo/Pablo Martinez Monsivais, File)

FILE - President Joe Biden, second from left, boards Air Force One, March 28, 2024, at Andrews Air Force Base, Md. Biden is headed to New York for a fundraiser. The White House and the Democratic National Committee are splitting the cost of Biden’s travel while he runs for a second term. It’s part of a longstanding arrangement that prevents taxpayers from being stuck with the full bill for political trips. (AP Photo/Alex Brandon, File)

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WASHINGTON (AP) — It’s no simple matter to move the commander in chief from point A to B, and it’s even more complicated when the president is seeking a second term.

President Joe Biden recently spent three days in Pennsylvania , a pivotal state in the 2024 campaign, and he plans to be in Virginia and Florida this coming week. The Democratic incumbent is seeking an edge over Republican Donald Trump as he ramps up his travels around the country.

Here’s a look at how much it costs and who pays the bill during the campaign season.

HOW MUCH DOES IT COST?

It’s not cheap to fly the president’s fleet.

The White House uses Sikorsky helicopters known as Marine One when the president is aboard, as well as custom Boeing 747s that are immediately recognizable as the iconic humpback Air Force One. (Sometimes the president uses a more modest modified 757 if his destination is nearby or if a runway isn’t long enough to accommodate the bigger plane.)

Marine One costs between $16,700 and almost $20,000 per hour to operate, according to Pentagon data for the 2022 budget year. Air Force One is even more expensive: roughly $200,000 per hour.

But those figures only scratch the surface of the real cost. There also are military cargo planes that travel ahead of the president to make sure his armored limousines are in place, not to mention the enormous security apparatus that follows the president everywhere.

New aircraft are in the works because the current versions are decades old. Sikorsky is producing 23 updated helicopters to serve as Marine One. Boeing is building two new Air Force One planes , and they are scheduled to be finished by 2028. According to the Pentagon, the planes will come with all enhancements, including “a mission communication system,” a “self-defense system” and even “autonomous baggage loading.”

FILE - President Joe Biden speaks during a campaign event in Scranton, Pa., April 16, 2024. Rarely a day goes without Biden mentioning insulin prices, constantly touting a $35 insulin price cap for Americans with diabetes who are on Medicare. But many people benefiting from the price cap were already paying far less than that for insulin. Others were already Biden supporters. That raises questions about how whether the issue can be as effective as the president believes. (AP Photo/Matt Rourke, File)

WHO PAYS FOR THE TRAVEL?

When the president flies for political purposes, the campaign is supposed to pay the bill. But during an election year, the line between governing and campaigning can be fuzzy.

For example, Biden held an official event Wednesday in Pittsburgh, where he announced his proposal for higher tariffs on steel imported from China. The event, however, was a not-so-subtle opportunity for the president to rub shoulders with union members who are critical to his reelection, and he jabbed at Trump in his remarks. (At one point Biden joked that the former president was “busy right now,” a reference to the hush money trial that recently got underway in New York.)

It’s up to the White House counsel’s office to figure out what percentage of the president’s travels are campaign related. That determines how much the federal government should be reimbursed by the Biden campaign. Sometimes the calculations aren’t straightforward, such as when the White House adds an official event to an otherwise political trip.

Norm Eisen, a White House ethics lawyer under President Barack Obama, said both Republicans and Democrats have usually hewed closely to regulations.

“We had a set of rules on how to do the allocations,” he said. “They’re intricate, and we stuck to them.”

No matter what, taxpayers end up on the hook for most of the cost. Campaigns do not pay for all the Secret Service agents and the rest of the security apparatus. In fact, they usually only cover the cost of Air Force One passengers who are flying for explicitly political purposes — sort of like buying a ticket on a particularly exclusive private jet.

FILE - President Joe Biden, second from left, boards Air Force One, March 28, 2024, at Andrews Air Force Base, Md. Biden is headed to New York for a fundraiser. The White House and the Democratic National Committee are splitting the cost of Biden’s travel while he runs for a second term. It’s part of a longstanding arrangement that prevents taxpayers from being stuck with the full bill for political trips. (AP Photo/Alex Brandon, File)

President Joe Biden, second from left, boards Air Force One, March 28, 2024, at Andrews Air Force Base, Md. (AP Photo/Alex Brandon, File)

HOW MUCH HAS BIDEN PAID?

Biden’s campaign and his joint fundraising committee have been stockpiling travel cash in an escrow account maintained by the Democratic National Committee. From January 2023 until the end of last month, they deposited nearly $6.5 million.

Some of that money goes to general campaign logistics, such as staff expenses and advance work. The account is also used to reimburse the federal government for official aircraft used to transport the president, the first lady, the vice president and the second gentleman when they travel for the reelection effort.

FILE - President Joe Biden boards Air Force One at Andrews Air Force Base, Md., April 12, 2024, enroute to New Castle, Del. The White House and the Democratic National Committee are splitting the cost of Biden’s travel while he runs for a second term. It’s part of a longstanding arrangement that prevents taxpayers from being stuck with the full bill for political trips. (AP Photo/Pablo Martinez Monsivais, File)

So far, not much money has found its way back to the U.S. Treasury. As of the latest data available, just $300,000 has been provided.

It’s safe to assume that Biden’s campaign will end up forking over much more than that once the campaign is over. Trump’s team reimbursed the federal government nearly $4.7 million for travel expenses during the 2020 race.

But Biden probably won’t have trouble covering his bills. His campaign and the DNC had more than $192 million in cash on hand at the end of March.

AP White House Correspondent Zeke Miller contributed to this report.

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COMMENTS

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2015-Issue 7—Reimbursing and substantiating business travel expenses can be cumbersome and time-consuming. It usually involves employees collecting receipts as they travel and maintaining records that note the time, place and business purpose of each expenditure. Oftentimes, there are administrative delays or questions about the business purpose of an expense item. Fortunately, the IRS ...
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GSA has adjusted all POV mileage reimbursement rates effective January 1, 2024. Modes of transportation. Effective/applicability date. Rate per mile. Airplane*. January 1, 2024. $1.76. If use of privately owned automobile is authorized or if no government-furnished automobile is available. January 1, 2024.
The ABCs of Travel Expense Reimbursement: A Beginner's Handbook
Travel Expense Reimbursement is a process where an employer reimburses an employee for expenses incurred during a business trip. These expenses can include transportation, accommodation, meals, and miscellaneous costs. Employees need to understand what is eligible for reimbursement and how to track and document these expenses properly.
Understanding business travel deductions
Tax Tip 2023-15, February 7, 2023 — Whether someone travels for work once a year or once a month, figuring out travel expense tax write-offs might seem confusing. The IRS has information to help all business travelers properly claim these valuable deductions. IRS Tax Tip 2023-15, February 7, 2023 Whether someone travels for work once a year ...
PDF Federal Travel Regulation Overview
Travel Policy Mission. Ensure Federal agencies spend travel dollars wisely, efficiently, and effectively while accomplishing their missions. Committed to ensuring that government travel policy follows all relevant laws, while applying innovative technology and implementing industry best practices. Federal Government is among the largest travel ...
Reimbursed VA travel expenses and mileage rate
Mileage reimbursement rate. We currently pay 41.5 cents ($0.415) per mile for approved, health-related travel. We use Bing Maps to calculate your mileage, based on the fastest and shortest route from your home to the closest VA or authorized non-VA health facility that can provide the care you need. This distance is often called "door to door ...
Fact Sheet #78F: Inbound and Outbound Transportation Expenses, and Visa
The employer can deduct the difference between the H-2B offered wage and the FLSA minimum wage multiplied by the number of hours worked per week, provided the deduction was properly disclosed to the worker in the job order. ... an employer who makes such a deduction to recoup inbound travel expenses must reimburse such costs to the worker to ...
What You Need to Know: Business Travel Expenses
Traveling for work is often seen as a perk of the job, but claiming expenses for business travel can be complicated. Whether you're an employee claiming for a business trip in the UK or internationally, or you're an employer that needs to know your options for reimbursing travel expenses, you've found the right place - we've outlined the key rules below.
Rates and allowances: travel
Details. The attached document is classified by HMRC as guidance and contains information about rates and allowances for travel, including mileage and fuel allowances. Published 13 June 2013. Last ...
Understanding Medical Travel Deductions: A Taxpayer's Guide
Documenting Medical Travel Expenses. Maintaining thorough documentation is critical. This includes keeping receipts, bills, and any records from healthcare providers detailing the medical necessity of the travel and services received. ... It's important to understand the limitations and thresholds set by tax authorities, such as the minimum ...
Guide to HMRC Subsistence Allowance & Expenses
the official HMRC meal allowance rates for UK business travel. are: £5 for travel of 5 hours or more (£10 supplement if travel is ongoing at 8pm) £10 for travel of 10 hours or more (£10 supplement if travel is ongoing at 8pm) £25 for travel of 15 hours or more (and ongoing at 8pm) Many companies will have higher per diem rates for C-level ...
Here's what taxpayers need to know about business related travel
Business travel deductions are available when employees must travel away from their tax home or main place of work for business reasons. The travel period must be substantially longer than an ordinary day's work and a need for sleep or rest to meet the demands the work while away. Travel expenses must be ordinary and necessary. They can't be ...
Medical Expenses 2023
You made a claim for medical expenses on line 33200 of your tax return (Step 5 - Federal tax) or for the disability supports deduction on line 21500 of your tax return. You were resident in Canada throughout 2023. You were 18 years of age or older at the end of 2023. You must also meet the criteria related to income.
Standard mileage rates
The standard mileage rates for 2023 are: Self-employed and business: 65.5 cents/mile. Charities: 14 cents/mile. Medical: 22 cents/mile. Moving ( military only ): 22 cents/mile. Find out when you can deduct vehicle mileage.
Who pays for a president's campaign travel?
Biden's campaign and his joint fundraising committee have been stockpiling travel cash in an escrow account maintained by the Democratic National Committee. From January 2023 until the end of last month, they deposited nearly $6.5 million. Some of that money goes to general campaign logistics, such as staff expenses and advance work.