Travel Expenses under a Health FSA

[Guest flexrh]

If a child is receiving inpatient treatment in another state, can a parent claim lodging and travel expenses associated with going back in forth between the facility and home? The patient is not traveling with the parent. The parent returns home (in another state) once a week and then returns to treatment site to visit the patient.

[Kirk Maldonado]

Look at IRS Publication 502.

[oriecat]

Based on my matrix and my reading of the pages of Pub 502, I'd say no. It says the amounts must be primarily for, and essential to, medical care. If the patient isn't the one traveling, I fail to see how the travel is essential to the medical care.

[Lisa Hand]

http://www.irs.gov/

Publication 502 under travel says "Transportation expenses of a parent who must go with a child who needs medical care."

This situation is not specifically addressed and is definately worth querying the IRS. This can be done on the IRS web page link above under itemized deductions. It is an email query and normally a response is forwarded within a few days. Additionally a specific ruling letter could be requested.

[Guest R Snyder]

Are there any updates to this item? I am working with a similar situation where a child is in a hospital in another state for medical care. One of the parents stays with the child and has lodging costs. The other parent travels back and forth on weekends. We are trying to determine the lodging expenses and the transportation expenses that may be reimbursed from a Section 125 health care reimbursement. Any additional information would be appreciated. Thanks.

[E as in ERISA]

My gut reaction is that the travel expenses of the second parent would generally not be considered "required" or "necessary" for the medical purposes. They would probably be assumed to be personal -- unless there are extenuating circumstances. Like the others, I would suggest that the IRS be asked the question, especially if the $$$ are significant enough.

[GBurns]

The expenses incurred taking that same child to the local Dr would be reimburseable. I have not seen where either the IRC or the Treas Regs restrict where the needed services must be obtained. If the needed services are not available locally then it is only logical that they must travel to wherever those services are available.

Would you want this employee to send the child by themself to the local Dr? The answer is most likely NO. So why would you want the employee to send the child by themself in an impaired condition out of state? Has the medical facility or treating Drs recommended that a parent visit periodically? Does the treatment require parental monitoring and consent sign-offs?

The requirement for a parent goes beyond the providing of just transportation, there are guardianship, nurturing, comforting, parental consent issues, provider communication issues and other issues that are also involved. Ask any nurse or dentist how difficult it is to give a shot or admnister many medicines without a parent in attendance. It is sometimes almost impossible. So without the parent there is no medical treatment. That is why the parent is part of the medical care.

One parent.. Yes. Second parent.. No.