As an itemized medical deduction. All medical deductions are first reduced by 10% of AGI and all itemized deductions must exceed the standard deduction before there will be any tax benefit.
Only a part of home improvements can be a medical expense though - see IRS Pub 502, page 6.
https://www.irs.gov/pub/irs-pdf/p502.pdf
Capital Expenses
You can include in medical expenses amounts you pay for special equipment installed in a home, or for improve-ments, if their main purpose is medical care for you, your spouse, or your dependent. The cost of permanent im-provements that increase the value of your property may be partly included as a medical expense. The cost of the improvement is reduced by the increase in the value of your property. The difference is a medical expense. If the value of your property isn't increased by the improvement, the entire cost is included as a medical expense.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
