Can my 82 year old mother deduct the cost of a front porch railing to make her front door of her primary residence accessible?

[davidagallo]

The railing is for mobility support.  She also has had knee replacement and both hips replaced so it is necessary for her to be able to ascend and descend the steps on her front porch.

[IsabellaG · Accepted solution]

It's possible, but there are limitations. 

Improvements and modifications  to your home can also be deducted from your income as medical expenses if they are medically necessary.

The cost of installing entrance or exit ramps, modifying bathrooms, lowering cabinets, widening doors and hallways and adding handrails, among others, are home improvements that can be deducted as medical expenses. But the deduction amounts must be reasonable, given their medical purpose, and expenses incurred for aesthetic or architectural reasons cannot be deducted.

If the railings increase the value of the home, you would have to reduce the deduction by the amount of the increase in value. See page 6 of IRS Publication 502.