I have a medical prescription for a hot tub. Can I deduct something, like the cost of electric to run it all year?

[Melaine · Accepted solution]

Yes, you can even deduct the cost of the hot tub if it was prescribed, as you stated, and it is for the treatment of a disease.  Remember, it is important that you 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 screen shot.

[sekay2k]

how do you deduct the electricity portion for pool/spa