RONALD MARK SEMARIA,  CFE, DABFE, FACFEI,CSC, CHS-III
 
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MEDICAL CONFERENCE REGISTRATION FEES ARE DEDUCTIBLE AS MEDICAL EXPENSE MEALS AND LODGING AT CONFERENCE ARE NOT

A parent has a child who suffers from a chronic disease. At the recommendation of the child’s physician, the parent attends a conference sponsored by an association that supports research and education concerning the disease. The parent wants to deduct expenses associated with attending the conference including transportation, registration fee, meals, and lodging.

The IRS concluded that the parent may deduct the registration fee as a medical expense under section 213. However, the parent may not deduct the cost of food and lodging while attending the conference because neither the parent nor the child was receiving medical care from a physician at a licensed hospital or similar institution.

The following articles are for informational purposes only, and your should always consult with your tax advisor to determine the tax implications for your particular financial situation.

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