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.
Certain improvements made to accommodate a home
to your disabled condition, or that of your spouse or your
dependents who live with you, don't usually increase the
value of the home and the cost can be included in full as
medical expenses. These improvements include, but
aren't limited to, the following items.
• Installing porch lifts and other forms of lifts (but elevators
generally add value to the house
