Medical Equipment Question

[CaddyGrn]

Hello,

My husband is handicapped and we had to purchase some items to assist him, a chair for the shower so he can sit and bathe rather than fall again!  Hand holds for the bathroom.  However, all of these items we purchased are easily removable and not permanently attached to our house.  Are these items deductible?  If so, do I add them under Rx or PPE or some other category?  Thanks in advance for the information!  I appreciate this forum it has helped me for years!

[maglib]

@CaddyGrn I hope that your husband improves.  I am so sorry he is ill. 

The medical expense interview is for assistance in recalling expenses. The IRS does not see the breakdowns.  You can honestly enter them into any section of the medical expense interview. 

Do note that they are only deductible if you itemize deductions and still that deduction is limited to 7.5% of your AGI. Most taxpayers will ultimately take the standard deduction.

But, some states have different limits on deductions (example NJ) so it may be beneficial to enter them.

https://www.irs.gov/pub/irs-pdf/p502.pdf  may be helpful. 

If you itemize your deductions for a taxable year on Schedule A (Form 1040), Itemized Deductions, you may be able to deduct expenses you paid that year for medical and dental care for yourself, your spouse, and your dependents. You may deduct only the amount of your total medical expenses that exceed 7.5% of your adjusted gross income. You figure the amount you're allowed to deduct on Schedule A (Form 1040).

Medical care expenses include payments for the diagnosis, cure, mitigation, treatment, or prevention of disease, or payments for treatments affecting any structure or function of the body.

Deductible medical expenses may include but aren't limited to the following:

• Payments of fees to doctors, dentists, surgeons, chiropractors, psychiatrists, psychologists, and nontraditional medical practitioners.
• Payments for inpatient hospital care or residential nursing home care, if the availability of medical care is the principal reason for being in the nursing home, including the cost of meals and lodging charged by the hospital or nursing home. If the availability of medical care isn't the principal reason for residence in the nursing home, the deduction is limited to that part of the cost that's for medical care.
• Payments for acupuncture treatments or inpatient treatment at a center for alcohol or drug addiction; or for participation in a smoking-cessation program and for drugs to alleviate nicotine withdrawal that require a prescription.
• Payments to participate in a weight-loss program for a specific disease or diseases diagnosed by a physician, including obesity, but not ordinarily payments for diet food items or the payment of health club dues.
• Payments for insulin and for drugs that require a prescription for its use by an individual.
• Payments made for admission and transportation to a medical conference relating to a chronic illness of you, your spouse, or your dependent (if the costs are primarily for and essential to necessary medical care). However, you may not deduct the costs for meals and lodging while attending the medical conference.
• Payments for false teeth, reading or prescription eyeglasses, contact lenses, hearing aids, crutches, wheelchairs, and for a guide dog or other service animal to assist a visually impaired or hearing disabled person, or a person with other physical disabilities.
• Payments for transportation primarily for and essential to medical care that qualify as medical expenses, such as payments of the actual fare for a taxi, bus, train, ambulance, or for transportation by personal car; the amount of your actual out-of-pocket expenses such as for gas and oil; or the amount of the standard mileage rate for medical expenses, plus the cost of tolls and parking.
• Payments for insurance premiums you paid for policies that cover medical care or for a qualified long-term care insurance policy covering qualified long-term care services. However, if you're an employee, don't include in medical expenses the portion of your premiums treated as paid by your employer. Employer-sponsored premiums paid under a premium conversion plan, cafeteria plan, or any other medical and dental expenses paid by the plan aren't deductible unless the premiums are included in box 1 of your Form W-2, Wage and Tax Statement. For example, if you're a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program, you may not include the premiums paid for the policy as a medical expense.

[CaddyGrn]

Thanks so much for your prompt reply.  I am aware that I can only deduct the 7.5% after AGI... unfortunately we usually qualify as medical expenses take a serious chunk of our income.  But it is better than nothing.  Thanks for your help on this.  

[HelenC12]

Yes, a chair for the shower and shower hand holds are considered medical expenses. 

Per IRS Publication 502, What are Medical Expenses?, page 2: Medical care expenses must be primarily to alleviate or prevent a physical or mental disability or illness. They don't include expenses that are merely beneficial to general health, such as vitamins or a vacation.

You can enter your medical expenses as Supplies and equipment expenses. 

To claim the medical expense deduction, you must itemize your deductions. Itemizing requires that you don't take the standard deduction.