Medical Mileage

Medical Mileage may be deducted on your income tax return if you itemize deductions.  It is included with your medical expenses that must meet the 7.5% of adjusted gross income floor. 

You should keep records of transportation expenses that are primarily for and essential to medical care for you, your spouse, and your dependent children.  You can record expenses in a diary and include gas, oil, and percentage of auto maintenance that are directly related to that transportation.
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Medical Mileage, if you do not wish to keep records of your actual expenses, can be kept as a log of the miles you drive your car for medical purposes and use the standard mileage rate. You should also keep records of any parking fees, tolls, taxi fares, and bus fares for medical purposes.