Guidelines for Medical Expenses
Certain improvements made to accommodate a home for a person of need that does not increase the value of the home can be considered as medical expenses. This cost can be included as a write-off on Schedule A (Itemized deductions) the medical expenses you pay for special equipment installed in a home, or for improvements, if their main purpose is medical care for you, your spouse, or your dependent. These improvements include, but are not limited to, the following items.
Constructing entrance or exit ramps to the home.- Widening doorways at entrances or exits to your home.
- Widening or otherwise modifying hallways and interior doorways.
- Installing railings, support bars, or other modifications at any location throughout the home.
Lowering or modifying kitchen cabinets and equipment.- Moving or modifying electrical outlets and fixtures.
- Modifying fire alarms, smoke detectors, and other warning systems.
- Modifying stairways including adding lifts.
Modifying hardware on doors.- Modifying areas in front of entrance and exit doorways.
- Grading the ground to provide access to the residence.
Only reasonable costs to accommodate a home to a disabled condition are considered medical care. Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. Ultimately, your accountant should confirm that this is an allowed deduction for you.