TMA Members: Portions of Your 2004 Baltimore Symposium Trip May be Tax Deductible
Paula Lazzeri

You can include in medical expenses amounts paid for admission and transportation to a medical conference if the medical conference concerns the chronic illness of yourself, your spouse, or your dependent. You are only going to be able to take this deduction if you itemize on 1040 Schedule A. The costs of the medical conference must be primarily for and necessary to the medical care of you, your spouse, or your dependent. You must spend the majority of your time at the conference attending sessions on medical information. The cost of meals and lodging while attending the conference is not deductible as a medical expense.

You should, of course, know the tax law or consult with your tax advisor before taking any deductions. For more information on this deduction see IRS Publication 502, Medical and Dental Expenses.

Additional information may also be found at:

http://www.irs.gov/individuals/index.html.