Can I deduct expenses for a disabled person such as widening of doors and install handrails and where do I enter these expenses in turbo tax?

[Vanessa A]

Yes.  If you are itemizing your return and you must make modifications such as widening the door and installing handrails, they can be entered as a medical expense.  To get to the place to enter them you will select Deductions and Credits>>Medical Expenses.  You can continue through and enter them at the end where it allows you to enter a description and the amount. 

Itemized expenses include mortgage interest, gambling losses up to winnings,  charitable contributions, state and local taxes up to $10,000, medical expenses in excess of 7.5% of your AGI and casualty and losses in excess of 10% of you AGI with the first $100 not counting towards the loss.  

Keep in mind, your health insurance and all medical expenses are only deductible for the amount that is over 7.5% of your AGI.  This means if your AGI is $50,000, then the amount that is over $3,750 is deductible.  

Then your total itemized expenses would need to be greater than your standard deduction below in order to benefit from your expenses. 

The 2024 Standard Deductions are as follows:

• Married Filing Joint (MFJ)              $29,200
• Married Filing Separate (MFS)      $14,600
• Head of Household (HOH)             $21,900 
• Single                                                 $14,600                                

Blind or over 65 and MFJ or MFS add $1,550

Single or HOH if blind or over 65 add $1,950

Standard versus Itemized Deduction

[Mike9241]

from iRS pUB 502
yes as a medical expense

Certain improvements made to accommodate a home
to your disabled condition, or that of your spouse or your
dependents who live with you, don't usually increase the
value of the home and the cost can be included in full as
medical expenses. These improvements include, but
aren't limited to, the following items.
• Constructing entrance or exit ramps for your home.
• Widening doorways at entrances or exits to your
home.
• Widening or otherwise modifying hallways and interior
doorways.
• Installing railings, support bars, or other modifications
to bathrooms.
• Lowering or modifying kitchen cabinets and equip
ment.
• Moving or modifying electrical outlets and fixtures.
• Installing porch lifts and other forms of lifts (but eleva
tors generally add value to the house).
• Modifying fire alarms, smoke detectors, and other
warning systems.
• Modifying stairways.
• Adding handrails or grab bars anywhere (whether or
not in bathrooms).
• Modifying hardware on doors.
• Modifying areas in front of entrance and exit door
ways.
• Grading the ground to provide access to the resi
dence.
Only reasonable costs to accommodate a home to your
disabled condition are considered medical care. Addi
tional costs for personal motives, such as for architectural
or aesthetic reasons, aren't medical expenses.