Pub 502

Transportation

   Amounts paid for transportation primarily for, and essential to, medical care qualify
   as medical expenses. 

   You can include: 

        Bus, taxi, train, or plane fares, or ambulance service, 
        Actual car expenses, such as gas and oil (do not include expenses for
        general repair, maintenance, depreciation, and insurance), 
        Parking fees and tolls, 
        Transportation expenses of a parent who must go with a child who needs
        medical care, 
        Transportation expenses of a nurse or other person who can give injections,
        medications, or other treatment required by a patient who is traveling to get
        medical care and is unable to travel alone, and 
        Transportation expenses for regular visits to see a mentally ill dependent, if
        these visits are recommended as a part of treatment.