Medical and Charitable Travel Mileage Deductibility after 2017

Course: Income Tax Planning
Lesson 8: Arriving at Taxable Income

Student Question:

Hi – I know that the Miscellaneous Deduction has been suspended; therefore, reimbursed employee mileage is no longer deductible. Can individuals still deduct mileage related to medical and charitable travel? If so, how is this deduction taken?

Thanks!
Justin P

Instructor Response:

Hi Justin,

Good question and the answer is generally yes.

Only those itemized deductions in the “Miscellaneous” group were impacted.

Itemized deductions for charitable donation and medical expense in excess of 10% of AGI remain deductible.

Charitable mileage remains deductible as part of one’s charitable deduction and medical mileage remains a legitimate expense for purposes of calculating the medical deduction.