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No. Driving to and from a facility to visit a patient is not deductible.
To see what is and is not deductible, read IRS Pub. 502 at this link:
IRS Pub. 502, http://www.irs.gov/pub/irs-pdf/p502.pdf
To see what is and is not deductible, read IRS Pub. 502 at this link:
IRS Pub. 502, http://www.irs.gov/pub/irs-pdf/p502.pdf
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