I'm trying to understand which transportation-related medical expenses are IRS-Qualified Medical Expenses for health savings accounts (HSA).
I understand that Publication 969 defines what HSAs are, including what counts as qualified medical expenses for HSAs:
Qualified medical expenses are those expenses that generally would qualify for the medical and dental expenses deduction. These are explained in Pub. 502, Medical and Dental Expenses. [+ adding some exceptions to it specific to HSA].
Publication 502 indicates:
You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care.
Does the IRS gives any guidance regarding what defines a transportation-related medical expense to be primarily for, and essential to, medical care?
For example, does the primarily mean I should stay more than X% of the time in a medical facility? Does the essential mean I couldn't find a similar treatment closer to my place? etc.