You would need documentation from your doctor stating that these things are medically necessary items. There may be limitations on the size generator or type of filtration system purchased. While some items may be "medically necessary," the IRS might determine that you could have gotten by at a lower cost (i.e., gas generator instead of a whole-house generator). You DO need your physician's documentation. Even if your generator, furnace, and air conditioner are necessary they are "medical capital improvements" to your home.
You would need documentation from your doctor stating that these things are medically necessary items. There may be limitations on the size generator or type of filtration system purchased. While some items may be "medically necessary," the IRS might determine that you could have gotten by at a lower cost (i.e., gas generator instead of a whole-house generator). You DO need your physician's documentation. Even if your generator, furnace, and air conditioner are necessary they are "medical capital improvements" to your home.