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 improvements 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.
to be of tax benefit you must itemize your deductions. Medical expenses paid during the year are reduced by 7.5% of adjusted gross income.
