The deduction for driving to a doctor, pharmacy, hospital, or other medical treatment location in 2014 is 23.5¢ per mile (down from 24¢ per mile in 2013). You must itemize to benefit from this deduction. For 2014, you claim out-of-pocket medical costs only to the extent they exceed 10% of your adjusted gross income (7.6% of adjusted gross income if you or your spouse is 65 or older by the end of the year).