I had hip replacement surgery in August this year.
Hope you have recovered well. I presume you mean Aug, 2021?
So, maybe I can deduct transportation expenses? Not only did we have plane tickets, but a condo rental, a couple of hotel rooms, rental car, and meals. Are all of these things deductible under medical expenses, even if it was ME who chose to have the surgery in Arizona?
It depends. I would suggest that you look at IRS Pub 502 https://www.irs.gov/pub/irs-pdf/p502.pdf which lays out the rules for what can and can’t be deducted as medical expenses. For instance, here’s the information on “Trips”:
You can include in medical expenses amounts you pay for transportation to another city if the trip is primarily for, and essential to, receiving medical services. You may be able to include up to $50 for each night for each person. You can include lodging for a person traveling with the person receiving the medical care. For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. Meals aren’t included. See Lodging, earlier.
You can’t include in medical expenses a trip or vacation taken merely for a change in environment, improvement of morale, or general improvement of health, even if the trip is made on the advice of a doctor. However, see Medical Conferences, earlier.
What I would say is that if you chose to get the surgery in AZ, when you could have used another equally competent surgeon closer to your home, the travel probably wasn’t ‘essential’ to your medical care, so it wouldn’t be deductible. That said, if there were specific medical reasons that this surgeon was the best one for your surgery (like he was the closest one using a specific technique that was recommended for your condition), you may be able to convince the IRS that the travel was an essential part of your medical care, and therefore, was deductible.
I would suggest that you discuss this with your CPA, since you’re still using him to prepare your 2021 taxes.