Can I deduct any of the expenses incurred from adding an addition to our home to accomodate an elderly patent?

[chriswagn6]

We reinsulated the entire home, used energy efficient windows, Star Energy systems.

[SweetieJean]

Is the parent disabled?

[chriswagn6]

She was diagnosed with alzheimers and came to live with us.  The addition was designed around her unfortunately she passed away before it was finished.

[chriswagn6]

The entire addition inside and out was designed to be handicap accessible with her in mind.

[view2 · Accepted solution]

Any amounts spent for these improvements that increase the value of your home cannot be claimed as a medical related expense.

Improvements to a home that does not increase the home’s value, if the main purpose is medical care. An example is constructing an entrance or exit ramps, remodeling a bathroom to accommodate a disability.

Internal Revenue Service Publication 502 provides that you can include as medical expenses amounts you pay for special equipment installed in a home, or for improvements, if the main purpose is medical care for you, your spouse or your dependent.

Capital Expenses

https://www.irs.gov/publications/p502/ar02.html#en_US_2016_publink1000178902

First-time claimers of the Residential Energy Efficiency Tax Credit can get as much as $500 back for qualifying installations in 2016.

https://energy.gov/energysaver/articles/these-13-home-energy-tax-credits-expire-2016