Home Improvements as Medical Deductions

The most common home improvements that may be deductible as medical deductions are:

  1. Ramps for a wheelchair.
  2. Enlarged doors for a wheelchair.
  3. Lowered cabinets for a wheelchair user.
  4. Air purification system for an allergy sufferer.
  5. Swimming pool for therapy.

Rule 1: Get a written doctor's letter telling you to do this.

Rule 2: Get a letter from an appraiser stating the value of your house before and after the improvement.


Step 1: Enter the Fair Market Value of you home after the improvements.


Step 2: Enter the Fair Market Value of you home before the improvements.


Step 3: Subtract line 2 from line 1. If the answer is less than zero, enter zero. If you rent your home, enter zero.


Step 4: Enter the cost of the improvement.


Step 5: Subtract the amount in Step 3 from the amount in line 4. If the answer is less than zero, enter zero. This is the amount that you can deduct as a medical expense.


Step 6: Especially in the case of a swimming pool, enter the cost of maintaining the pool during the year.


Step 7: Add lines 5 and 6. This is the total amount that you can add to your other medical expenses.


Is this enough to deduct?

That depends on how large this deduction is. The safe answer is this: the more the total exceeds $10,000, the more likely you can deduct it.