Deducting Medically Necessary Home Improvements



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:

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