Final answer:
The cost of Maria's airfare and lodging cannot be included in determining her medical expense deduction. The statement is false, as travel expenses for medical care, such as airfare and lodging, are deductible if they are primarily for and essential to receiving medical care, according to IRS guidelines.
Step-by-step explanation:
The statement is true. According to the IRS guidelines, the cost of transportation, including airfare, and lodging expenses incurred for medical treatment do not qualify for the medical expense deduction. These expenses are considered personal in nature and are not directly attributable to the treatment itself. Therefore, Maria cannot include the $300 airfare and the $50 per night lodging expenses in determining her medical expense deduction.
The statement is false, as travel expenses for medical care, such as airfare and lodging, are deductible if they are primarily for and essential to receiving medical care, according to IRS guidelines.
The statement that the cost of Maria's airfare and lodging cannot be included in determining her medical expense deduction is false. In general, the Internal Revenue Service (IRS) allows taxpayers to deduct unreimbursed medical expenses that exceed a certain percentage of their adjusted gross income.
According to IRS guidelines, travel expenses for medical care, which can include airfare and lodging, are deductible if they are primarily for and essential to receiving medical care. The travel expenses must be reasonable in terms of the medical care received. Therefore, if Maria's travel to Rochester, MN was solely for the purpose of her son's surgery at the Mayo Clinic, and the lodging was a necessity during the treatment, she can typically include these expenses as part of her medical expense deduction.