What expenses can I include for the care of my disabled relative?

You may include food, clothing, medical expenses, and transportation for medical reasons that was not deductible or reimbursed. When calculating transportation cost, use the IRS mileage rate for driving due to medical purposes. This rate is $0.235 per mile. Do not include expenses that did not directly contribute to the care of your disabled relative, such as rent, mortgage payments, interest, utilities, house insurance, and taxes.

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