I'm handicapped, with weak legs. I had a railing installed in my backyard steps so that I could pull myself up. Is the cost of that tax-deductible?

[Opus 17 · Accepted solution]

Possibly but it's tricky.

Home improvements are usually not deductible.  Instead, they add to the cost basis of the home and may reduce your capital gains when you sell.

Improvements that are medically necessary can be deducted if they don't raise the value of the home.  Handrails and grab bars are one type of improvement that the IRS recognizes as usually not improving the value of the home.  That would make it deductible, however, if audited, you might also need a letter of medical necessity (basically, a letter from your doctor describing your condition and recommending installing railings or anything else the doctor recommends to help you be safe in your home.)

Then of course, whether you get an actual tax benefit from listing the railing depends on your income, other deductions, and other tax situations.  Medical expenses do not start to reduce your tax until they are more than 7.5% of your income.

And lastly, if you do get a tax deduction for the railing, you can't also include the cost as an improvement in the cost basis of your home, when and if you sell.