@LeonardS
@jpollock53
You also need an appraisal. You can only deduct the portion of the generators cost that does not increase the value of your home. If it increases the value of your home, that is a home improvement and it is added to the cost basis of your home and may reduce your capital gains when you sell, but it’s not a medical expense deduction.
The IRS examples of medical improvements that usually do not increase the value of the home are things like grab bars and a walk-in shower. A generator is a much more questionable purchase, because depending on where you live, a generator may be seen by potential buyers as giving significant additional value to the home. If audited, you will need to prove to the IRS that the generator does not increase the value of your home or make it easier to sell your home, and that would require an opinion or appraisal from a real estate professional.
