You would enter this as a medical expense on Schedule A.
To enter in Turbo Tax, please follow the steps below:
- Federal Taxes tab
- Deductions and Credits
- Scroll down to Medical
- Select Medical Expenses and continue via
interview. Such improvements can be
listed as "other medical expenses."
From page 6 of IRS Publication 502, Medical
and Dental Expenses:
"You can include in medical expenses amounts 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. The cost of permanent improvements that increase the value
of your property may be partly included as a medical expense. The cost of the
improvement is reduced by the increase in the value of your
property. The difference is a medical expense. If the value of your property
isn't increased by the improvement, the entire cost is included as a medical
expense."
I'd urge you to see
the rest of this topic on page 6 of the IRS publication I linked above.
