There should be some type of letter written by your doctor explaining:
- What the patient's medical condition is and the date of diagnosis
- Describe medical care and/or treatment without the equipment
- The purpose of the equipment and it's maintenance in treating the patient's particular medical condition.
Also if this
equipment is installed in your house it may be considered a capital expense.
Please see IRS – Pub 502 under section ‘Capital
Expense’
