Starting in 2023, you're eligible to claim a travel deduction even if you have not received a taxable benefit from your employer. You can now use the standard per person amount of $1,200.
If you chose to claim the standard amount, the max total amount for all trips taken in the year is $1,200 — whether the trips were medical or non-medical. It is an amount per person, not per trip.
Enter travel expenses and lowest return airfare for the trip and then allocate the amount equal to the lower of two in the standard amount column.
Please note: If anyone (you or an eligible family member) uses the standard amount to calculate a travel deduction in a year for a given individual, then nobody (including the individual) can use the employment benefit to calculate a travel deduction for a trip taken by that individual.