from iRS pUB 502
yes 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.
• Constructing entrance or exit ramps for your home.
• Widening doorways at entrances or exits to your
home.
• Widening or otherwise modifying hallways and interior
doorways.
• Installing railings, support bars, or other modifications
to bathrooms.
• Lowering or modifying kitchen cabinets and equip
ment.
• Moving or modifying electrical outlets and fixtures.
• Installing porch lifts and other forms of lifts (but eleva
tors generally add value to the house).
• Modifying fire alarms, smoke detectors, and other
warning systems.
• Modifying stairways.
• Adding handrails or grab bars anywhere (whether or
not in bathrooms).
• Modifying hardware on doors.
• Modifying areas in front of entrance and exit door
ways.
• Grading the ground to provide access to the resi
dence.
Only reasonable costs to accommodate a home to your
disabled condition are considered medical care. Addi
tional costs for personal motives, such as for architectural
or aesthetic reasons, aren't medical expenses.
