Home Improvements May Be Medical Deductions

Generally, improvements you make to your home are not currently deductible and can only be used to offset any gain from your home when you sell it. However, that is not the case for medically necessary home improvements which can be taken as a medical deduction on your tax return. Such improvements include ramps for wheelchair access, a lift or elevator and rails for a handicapped person, or a therapy spa for an arthritis sufferer.

The costs of such expenses are deductible as a medical expense to the extent the expense exceeds any resulting increase in value of the property.