Yes as a part of your unreimbursed medical expense when you are using the schedule A itemized deductions of the 1040 tax form.
Unreimbursed medical expenses are deductible using the schedule A itemized deductions of the 1040 tax form subject to the 7.5% of adjusted gross income limit.
The amount over the limit is then added to all of your other itemized deductions on the schedule A.
Go to the IRS gov website and use the search box for Publication 502 Medical and Dental Expenses
Transportation
You can include in medical expenses amounts paid for transportation primarily for and essential to, medical care.
Car expenses
You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. You cannot include depreciation, insurance, general repair, or maintenance expenses.
If you do not want to use your actual expenses, for 2009 you can use the standard medical mileage rate of 24 cents a mile.
You can also include parking fees and tolls. You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate.
Example
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