It depends. The expense for a walk-in shower so that your husband could complete activities of daily living does qualify as a medical expense. But, since this is a capital improvement, any increase in the value of the property would need to be deducted from the cost of the walk-in shower.
You must itemize your deductions to claim medical expenses. Also, medical expenses are only deductible for the amount in excess of 7.5% of your AGI. For example, if your AGI is $50,000, only your medical expenses over $3,750 can be claimed as an itemized deduction.
Refer to IRS Publication 502 for more information.
