Can i claim having handicap shower installed?

[generalsquarters]

I have difficulty with regular bathtub.

[LeonardS]

Yes, you can claim having a handicapped shower as a medical expense. Per IRS Publication 502, “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 of your dependent.”

However, you have to be able to itemize your deductions in order to claim the deduction, and only medical expenses that exceed 7.5% of your adjusted gross income are deductible.

This link Publication 502 (2021), Medical and Dental Expenses has information you may find helpful

[Opus 17]

However, there is another test not mentioned by the expert.  

You can only deduct the part of the cost that does not increase the value of the home.  If the improvement increases the value of the home, then it is an improvement that adds to your cost basis and may reduce your capital gain, but is not a deductible expense.

Whether or not a modification adds value to the home (makes it more valuable or easier to sell) is a complicated question.  The IRS recognizes that simple things like grab bars and ramps usually don't add value.  But if you are talking about a significant bathroom remodel that includes a walk-in tub or roll-in shower, then at least part of the remodel may add value and not be deductible.  In some retirement communities, those kinds of accessibility modifications might even add value by themselves because of the location and other circumstances.

If you aren't sure, you might talk to a real estate agent.  Most taxpayers aren't audited, but if you are audited, you have the burden of proving your claims.