Can I deduct $27,000 plus prep costs, of a prescription supported swim spa to treat rheumatic arthritis, fibromyalgia and chronic fatigue syndrome, as medical expense?

[texaswilly]

My wife was diagnosed with rheumatic arthritis, fibromyalgia and chronic fatigue syndrome, as part of her treatment she was prescribed aquatic thermal and exercise treatments.  We bought a swim spa to provide with both.  I know that Turbo Tax will deduct the 10% of the GAI so I have no question there, the question is can I deduct the full cost of the unit and the prep work to install it in the house? A surface unit like that does not increase the value of the house as far as I know.  The cost of the unit was $27,000 and the preparation work for the ground and electric was $3,000.  Can I use the full amounts in Turbo tax, knowing that the 10% adjustment is done by the program? We have the prescription and receipts for all expenses.

[MichaelDC · Accepted solution]

Yes, you can deduct the cost of the swim spa and installation if it was prescribed, as you stated, and it is for the treatment of a disease.  Remember, it is important that she will be the only one using the hot tub if you would like to deduct 100% of its cost.  If anyone else uses it, you can only deduct a portion based on the percent of use by the other person/people. See IRS publication here to learn more.  An excerpt regarding the hot tub is attached as a screenshot.

[texaswilly]

Excellent information Michael, thank you very much.

[MichaelDC]

More than a pleasure. Be well.

[boogalous]

Will this deduction valid for next year? I am having one installed in the next few weeks for almost the exact same reason. I have the prescription for it.
Thank you.