Final answer:
The incorrect statement about medical travel deductions is that meals are deductible, which is not typically allowed. Transportation and lodging costs, with restrictions, can be part of deductible medical expenses, but meals are considered a personal expense.
Step-by-step explanation:
The statement that is incorrect regarding travel for medical reasons is: C. The cost of meals is deductible if required to be away from home overnight. Under the Internal Revenue Service (IRS) regulations, medical expenses are deductible if they are primarily for the prevention or alleviation of a physical or mental defect or illness. Deductions typically include transportation costs, and under certain restrictions, lodging, but not meals.
Eligible transportation expenses that are deductible may encompass airfare, bus, train, or taxi fares, and mileage if using a personal vehicle. Additionally, the cost of lodging for the eligible individual is deductible with restrictions such as a cap on the amount per night and the necessity of the stay being primarily for and essential to medical care. This deduction also applies to a caregiver's lodging expenses, again with similar restrictions. However, the cost of meals is not typically considered a deductible medical expense because they are generally seen as a personal expense unrelated to the medical treatment itself.