Reimbursement & Payment
Miles driven for medical treatment, deductible at the IRS reduced rate.
Medical mileage is miles driven for the taxpayer's, spouse's, or dependents' medical care, deductible on Schedule A of Form 1040 at the reduced IRS rate (US$0.21/mile in 2025). Applies to appointments, tests, therapy, and pharmacy runs. Brazil has no direct equivalent; medical costs are deductible at actual value with no transportation rate.