Do travel expenses incurred by the taxpayer to receive specific medical treatment qualify under ss. 118.2(2)(g) and (h), where similar medical treatment with higher risks and permanent sequelae is available in the taxpayer's region? The Directorate responded:
[Per] E2002-0121825 … if the taxpayer provides a written certification from the taxpayer's physician that, in his or her opinion, on the basis of the taxpayer's medical condition, the taxpayer is unable to obtain substantially equivalent medical treatment … the travel expenses would be eligible. … This certificate should state the reasons why the physician is of the opinion that there are no adequate and appropriate medical services in the venue where the patient resides.