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:

  • 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.

Please contact Martini, Iosue & Akpovi by phone at (818) 789-1179 if you have any questions or would like more information.

 

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