@NCperson wrote:
I don't know..... walk in tubs are more appealing to Baby Boomer generation seeking homes - for no medical reason. How are you going to prove that a walk in tub doesn't increase the value of the home?
Generally, by getting a real estate appraisal, or at least an estimate from a real estate agent.
As always, the rule is "if you are audited, the IRS does not have to award any deduction you can't prove to their satisfaction." So the taxpayer would have to determine the risk/benefit of claiming the deduction with or without paying for an appraisal or consultation.
I suspect it would depend strongly on the regional real estate market. A walk in tub, for example, might be much more enticing in a Florida condo than on a Minnesota dairy farm.
