Individuals can claim medical tax deductions for the cost of special equipment
installed in a home, or for home improvements, if the main purpose is to accommodate
the individual's, spouse's, or dependents' medical needs. Medically required home
improvements that would not ordinarily be for medical care are deductible only to the
extent the costs exceed the increase in the home's value.
Certain home improvements made to accommodate a disabled condition do not usually
increase the value of the home, and the cost can be included in full as medical
expenses. These improvements include, but are not limited to, the following items:
- Moving or modifying electrical outlets and fixtures.
- Installing porch lifts and other forms of lifts. (Exception: Elevators generally add value to the house.)
- Installing railings, support bars, or other bathroom modifications.
- Constructing entrance or exit ramps.
- Widening doorways at entrances or exits.
- Widening or modifying hallways and interior doorways.
- Lowering or modifying kitchen cabinets and equipment.
- Modifying stairways.
- Adding handrails or grab bars.
- Modifying hardware on doors.
- Modifying fire alarms, smoke detectors, and other warning systems.
- Modifying areas in front of entrance and exit doorways.
- Grading the ground to provide access to the residence.
This publication is distributed with the understanding that the author, publisher and
distributor are not rendering legal, accounting or other professional advice or
opinions on specific facts or matters, and, accordingly, assume no liability
whatsoever in connection with its use. The information contained in this newsletter
was not intended or written to be used and cannot be used for the purpose of (1)
avoiding tax-related penalties prescribed by the Internal Revenue Code or (2)
promoting or marketing any tax-related matter addressed herein. © 2014