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Medical capital expenses

I have a need for 24/7 Oxygen use generated by an electric powered generator. Can I deduct installation of a partial- or full load home backup generator to ensure I have oxygen available during a blackout? Details, please.

4 Replies
Level 15

Medical capital expenses

It's not a simple deduction per-se. Installation of a permanently fixed in place whole home generator is a property improvement that adds value to your home.  See for information on this.



Not applicable

Medical capital expenses

from IRS PUB 502 Medical and Dental Expenses


You can include in medical expenses amounts you pay for
special equipment installed in a home, or for improvements,
if their main purpose is medical care for you, your
spouse, or your dependent. The cost of permanent improvements
that increase the value of your property may
be partly included as a medical expense. The cost of the
improvement is reduced by the increase in the value of
your property. The difference is a medical expense. If the
value of your property isn't increased by the improvement,
the entire cost is included 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
• Widening or otherwise modifying hallways and interior
• Installing railings, support bars, or other modifications
to bathrooms.
• Lowering or modifying kitchen cabinets and equipment.
• Moving or modifying electrical outlets and fixtures.
• Installing porch lifts and other forms of lifts (but elevators
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 doorways.
• Grading the ground to provide access to the residence.
Only reasonable costs to accommodate a home to your
disabled condition are considered medical care. Additional
costs for personal motives, such as for architectural
or aesthetic reasons, aren't medical expenses.

Level 15

Medical capital expenses

Tip:  you might want to get an opinion from a local realtor as to whether or not a backup generator actually does add material value to homes in your area.  You may find that a backup generator may even be a negative, in that it may raise questions in the minds of potential buyers as to whether your home is subject to frequent power outages, or whether it's had basement floods due to sump pump failures.  If that's what you hear, you might consider deducting 100% of the generator's cost as a medical expense.

**Answers are correct to the best of my ability but do not constitute tax or legal advice.**

Level 15

Medical capital expenses

Everybody in my area has a generator. the power goes out all the time .

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