Deductions & credits


@lo660 wrote:

Some of the assistive technology—such as a special screen for reading, or a fall alert—I use in every day life, not just for work 


You have to allocate the costs.  For example, if you bought two screens, one for work and one for home, the one for work can be listed as a work-related expense (a miscellaneous deduction on form 2106), while the one used at home is a personal medical expense (schedule A itemized deduction).

 

The IRS says that, to be counted as a work expense, the item or cost must be "For goods and services not required or used, other than incidentally, in your personal activities."  That means that if you have one fall alert device that you wear to work but also at home, that is a personal medical expense and not a work expense because it is used "more than incidentally" in your personal life.  

 

Once you have listed all your expenses as either work or medical, any actual tax benefit will be determined by your overall income, deductions and other tax facts.  It is possible that, depending on your other tax facts, you won't get an actual reduction in tax from listing the costs, but that will be calculated for you.