Transportation expenses, such as automobile mileage, that qualify as tax deductible medical expenses under Internal Revenue Code Section 213 generally can be paid or reimbursed on a tax-free basis by a health flexible spending arrangement, health reimbursement arrangement, or health savings account if the expense is “primarily for, and essential to, medical care.”
The Details:
On Dec. 29, 2022, the Internal Revenue Service issued Notice 2023-03 announcing that the standard mileage rate, effective Jan. 1, 2023, for use of an automobile to obtain medical care is 22 cents per mile. This is the same rate that was put into effect on July 1, 2022.
For a copy of Notice 2023-03 please click on the link provided below:
https://www.irs.gov/pub/irs-drop/n-23-03.pdf
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