Are meals and lodging at a medical conference deductible

1. Conference registration fees and transportation costs to and from the conference can be deductible as medical expenses, provided the conference is related to a medical condition affecting you, your spouse, or your dependent[1][2].

2. However, the costs for meals and lodging while attending the medical conference are specifically not deductible as medical expenses under section 213 of the tax code[1][2][4].

3. The IRS has concluded that a parent attending a medical conference related to their child's chronic disease may deduct the registration fee as a medical expense, but cannot deduct the cost of food and lodging[4].

4. It's important to note that while meals and lodging are not deductible as medical expenses for conference attendees, they may be deductible under different circumstances, such as business travel[5]. However, this would fall under business expense deductions rather than medical expense deductions.

5. For medical expense deductions, you must itemize deductions on Schedule A of Form 1040 or 1040-SR, and only expenses exceeding 7.5% of your adjusted gross income (AGI) can be deducted[2].

In summary, while you can deduct certain costs related to attending a medical conference, such as registration fees and transportation, the specific expenses for meals and lodging during the conference are not deductible as medical expenses according to IRS rules.