Question

Taxpayers may deduct the cost of meals and lodging while staying at a hospital for medical care. However, the cost of meals and lodging at other facilities (such as nursing homes) are deductible only when the principal purpose for the stay is medical care rather than convenience. What can taxpayers deduct the cost of meals and lodging for?

1) Staying at a hospital for medical care
2) Staying at a nursing home for convenience
3) Staying at a hospital for convenience
4) Staying at other facilities for medical care

Answer 1

Taxpayers may deduct the cost of meals and lodging when staying at a hospital for medical care and at other facilities if the main purpose is medical care, but not when staying at a nursing home or any facility for convenience.

Step-by-step explanation:

Taxpayers are allowed to deduct the cost of meals and lodging for specific circumstances in relation to medical care. The IRS allows these deductions when:

• The expenses are incurred while staying at a hospital for medical care.
• The expenses are incurred while staying at other facilities, like nursing homes when the principal purpose for stay is medical care, not convenience.

Hence, the following options are deductible:

1. Staying at a hospital for medical care.
2. Staying at other facilities for medical care.

In contrast, the cost of meals and lodging at a nursing home or any facility when the primary purpose is convenience, and stays at a hospital for convenience, are not deductible.