If you drive to doctors, hospitals, or pharmacies, you may be able to claim a medical mileage deduction on your federal tax return. The IRS lets you deduct the cost of driving for medical care, but the rules are different from a standard business mileage deduction.
This guide covers the 2026 IRS medical mileage rate, which trips qualify, how to file the deduction on your taxes, and the best way to track your medical miles throughout the year.
What Is the Medical Mileage Deduction
The medical mileage deduction allows you to deduct driving costs for trips related to medical care. Instead of tracking gas receipts and wear-and-tear costs, the IRS gives you a flat per-mile rate you can use.
You report this deduction as part of your total medical expenses on Schedule A (itemized deductions). It is not a standalone deduction. Your medical mileage combines with all other out-of-pocket medical costs like copays, prescriptions, and insurance premiums.
There is one major catch: your total medical expenses must exceed 7.5% of your adjusted gross income (AGI) before you can deduct anything. Only the amount above that threshold counts.
Example: Your AGI is $60,000. The 7.5% floor is $4,500. If your total medical expenses (including mileage) add up to $5,800, you can deduct $1,300 ($5,800 minus $4,500).
This means the medical expense deduction for driving tends to benefit people with significant medical costs. If you have a chronic condition requiring frequent specialist visits, or travel long distances for treatment, those miles add up quickly.
2026 Medical Mileage Rate Explained
For the 2026 tax year, the IRS medical mileage rate is 20.5 cents per mile. This dropped half a cent from the 2025 rate of 21 cents per mile.
Here is a quick comparison of all three IRS mileage rates for 2026:
| Purpose | 2026 Rate | 2025 Rate | Change |
|---|---|---|---|
| Business | 72.5¢/mile | 70¢/mile | +2.5¢ |
| Medical/Moving | 20.5¢/mile | 21¢/mile | -0.5¢ |
| Charitable | 14¢/mile | 14¢/mile | No change |
The medical rate is much lower than the business rate because it only covers variable costs like gas and oil. The business rate also factors in depreciation, insurance, and maintenance. The charitable rate is set by statute and rarely changes.
You can choose between the standard mileage rate (20.5 cents) or tracking your actual vehicle expenses for medical trips. Most people find the standard rate simpler because it requires less recordkeeping. You just need an accurate count of your medical miles.
Which Medical Trips Qualify
Not every health-related trip counts toward your medical mileage deduction. The IRS draws a clear line: the trip must be primarily for, and essential to, medical care.
Trips that qualify:
- Driving to a doctor, dentist, or specialist appointment
- Trips to the hospital or urgent care
- Pharmacy runs to pick up prescriptions
- Physical therapy, chiropractic, or mental health sessions
- Driving to a lab for blood work or diagnostic tests
- Travel for substance abuse treatment
- Trips to buy or rent medical equipment (crutches, wheelchair)
Trips that do NOT qualify:
- Driving to the gym for general fitness
- Cosmetic surgery or procedures (unless medically necessary)
- Picking up over-the-counter vitamins or supplements
- Travel for a vacation, even if it benefits your health
- Trips to buy non-prescription items
A good rule of thumb: if a doctor prescribed or recommended the treatment, and you drove there specifically for that purpose, the trip likely qualifies.
You can also deduct mileage for driving a dependent to their medical appointments. And if you need to travel out of town for treatment unavailable locally, you can include those miles too.
How to Claim the Medical Mileage Deduction on Your Taxes
Claiming the medical mileage deduction takes a few steps. You need to itemize your deductions, which means using Schedule A instead of the standard deduction.
Step 1: Track every medical trip. Record the date, starting point, destination, miles driven, and the medical purpose. The IRS expects you to have a written log. Check the full IRS mileage log requirements to make sure your records are audit-proof.
Step 2: Calculate your total medical miles. At the end of the year, add up all qualifying medical miles and multiply by the 2026 rate of $0.205. For example, 800 medical miles x $0.205 = $164.
Step 3: Add your other medical expenses. Combine your mileage deduction with all other unreimbursed medical expenses: copays, prescriptions, premiums, and out-of-pocket costs.
Step 4: Apply the 7.5% AGI threshold. Subtract 7.5% of your AGI from your total medical expenses. Only the remainder is deductible.
Step 5: Enter the amount on Schedule A, Line 1. Report your total deductible medical expenses as part of your itemized deductions.
Important: You can only deduct medical travel expenses that were not reimbursed by insurance or an employer. If your health plan covered the cost, you cannot claim it again.
Keep in mind that itemizing only makes sense if your total itemized deductions exceed the standard deduction ($15,000 for single filers, $30,000 for married filing jointly in 2026). Run the numbers both ways before deciding.
Tracking Your Medical Miles
The biggest challenge with the medical mileage deduction is keeping accurate records all year. The IRS requires a contemporaneous log, meaning you should record each trip close to when it happens, not reconstruct it from memory months later.
Your mileage log needs to include:
- Date of the trip
- Destination (doctor’s office, hospital name, pharmacy)
- Miles driven (round trip)
- Medical purpose (e.g., “orthopedic follow-up,” “prescription pickup”)
You can use a paper log, a spreadsheet, or a mileage log template to get started. But the easiest approach is using a mileage tracking app that records trips automatically.
Tripbook tracks your trips using GPS and motion detection on your iPhone. After each trip, you classify it with a swipe. At tax time, you export an IRS-compliant report in PDF, CSV, or XLS format. No manual logging, no forgotten trips.
This is especially useful if you drive for both business and medical purposes. You can classify each trip by category and keep your business and medical miles separated in a single app.
Tip: Even if your medical expenses don't exceed the 7.5% AGI threshold this year, track your miles anyway. A sudden hospitalization or ongoing treatment could push you over the line, and you'll want those records ready.
The medical mileage deduction is easy to overlook, but for anyone with regular medical appointments or long drives to specialists, it can meaningfully reduce your tax bill. Start tracking now so you have a complete, accurate log when tax season arrives.
Download Tripbook and start tracking your medical miles automatically today.
