We researched this tax issue for you; and unfortunately the answer to your question is no, not at the present time. Please continue reading, however, for the full details.
Internal Revenue Service Publication 502, “Medical and Dental
Expenses,” does not list radon testing or mitigation among the many different medical
expenses that can be claimed on Form 1040 Schedule A (Itemized Deductions).
The definition of “medical expenses” provided in IRS Publication 502 is copied below:
“Medical expenses are the costs of diagnosis, cure, mitigation,
treatment, or prevention of diseases, and the costs for treatments
affecting any part or function of the body. These expenses include
payments for legal medical services rendered by physicians, surgeons,
dentists, and other medical practitioners. They include the costs of
equipment, supplies, and diagnostic devices needed for these purposes.
“Medical care expenses must be primarily to alleviate or prevent a
physical or mental defect or illness. They do not include expenses that
are merely beneficial to general health, such as vitamins or a
vacation.
“Medical expenses include the premiums you pay for insurance that
covers the expenses of medical care, and the amounts you pay for
transportation to get medical care. Medical expenses also include
amounts paid for qualified long-term care services and limited amounts
paid for any qualified long-term care insurance contract."
There is a detailed list of qualifying items that the IRS maintains as valid medical expenses. There further appears to be some interest in adding radon specifically to that list, but as of the writing of this answer (January 2017) no action to do so has been taken. The most recent evidence of the IRS considering radon as a medical expense is in the form of an official letter written in 2013, an Adobe (.pdf) file of which can be viewed here:
https://www.irs.gov/pub/irs-wd/13-0011.pdf
There is no further public information, or evidence, that the IRS has taken any additional steps to add radon to the list of allowable medical expenses.
Similarly, if a medical deduction is not allowed by the IRS, then it will not be allowed either by the Massachusetts Department of Revenue.
Thank your for asking this question.
