Medical Home Improvements

Some medical home improvements can qualify as a fully deductible medical expense since they don't add to the value of the home. Such items for people with physical handicaps include, entrance and exit ramps, wider doorways and hallways, railings, and support bars. The main purpose of other types of medical capital costs should be to provide medical benefits, and the deduction is limited to the cost over the increase in fair market value of the home. For example, if a doctor recommended a home elevator for someone with a medical condition and the elevator cost $20,000 and an appraisal indicated that the elevator added $2,000 to the value of the home, then the medical deduction would be $18,000. Medical deductions have been allowed for a swimming pool for therapeutic purposes, air purifiers, and house air conditioners prescribed by an allergist. The key to getting medical home improvements is to get documentation from your doctor that the cost is necessary and helpful for your medical condition.