Medical expense deduction- I need to buy a new bed this year (2017) due to a major back surgery to alleviate chronic pain. Can I deduct the cost of the bed?

[mustangsally0928]

Do I have to purchase the bed from a medical supply store or can it be from a regular bed store? H and R block told me it must be bought from a med supply store but I have not seen that written anywhere online or in the tax code. Bed has electric base with adjustable lumbar support and head and leg rest moves up and down to help alleviate pressure points and my chronic pain. I live in Illinois.

[PatriciaV · Accepted solution]

Yes, you may deduct the cost of a bed if it fits the guidelines for Durable Medical Equipment (DME).

Medicare Durable Medical Equipment (DME) is “medically necessary equipment that your doctor prescribes for use in the home.” Walkers, wheelchairs, and hospital beds are examples. Please note that the DME expenses must be used to “…alleviate or prevent a physical or mental defect or illness.”

Be sure to obtain and save a prescription from your physician to document your medical necessity for the bed. Where you purchase this equipment may be additional proof that the item is medical equipment, but you may purchase it from any supplier. 

Remember that you may only deduct the cost of medical equipment that you have paid for during this year (this includes payment by credit).