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Even if they do not live with you or you do not provide 1/2 their care? None of our parents drive, so we must drive them to get medical care.

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That's a good question. I would think that since you don't claim your parents as a *dependents* on your income taxes, that you cannot deduct mileage. Too bad we can't, I feel like I have driven my parents a gazillion miles over the years :P
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no they have to be your dependents
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