Does the cost of a "stair lift" for my handicap wife deductible?

[ScruffyCurmudgeon]

If a piece of "durable" equipment that is typically deemed "medical" is required for medical reasons such as for disability (think crutches, cane, even an elevator for an aged person living in a multi-level home where a physician has provided written information that the aged person cannot climb stairs), then that equipment is deemed "durable medical equipment" (DRE).

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. 

• Modifying stairways. 
• Constructing entrance or exit ramps for your home. 
  
• Widening doorways at entrances or exits to your home. 
• Widening or otherwise modifying hallways and interior doorways. 
• 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. 
• 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.

[brockmaxine]

I Spent Approx $24500 to modify my bathroom with a roll in shower with grab Bars so I can help my wife, who has alzheimers shower. She is unable the shower her self. Long term Care Insurance Paid $8700 of this. I basically I made the whole bathroom into a shower, moved the toilet and installed grab bars, and installed wall hung sink they would accommodate a wheel chair when needed.  Question is how much can I deduct for taxes. I am sure it did not increase the value of the home that much.

[butlersg]

My wife has had knee replacements and is not very secure on stairs.  Is the cost of a stair lift deductible when filing income tax return?

[Mike9241]

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.

• Installing porch lifts and other forms of lifts (but elevators
generally add value to the house

[xmasbaby0]

https://turbotax.intuit.com/tax-tips/health-care/deducting-medical-expenses-for-a-major-illness-or-i...

https://turbotax.intuit.com/tax-tips/health-care/medical-expenses-checklist/L6MkxxlyW

MEDICAL EXPENSES

The medical expense deduction has to meet a rather large threshold before it can affect your return. The amount of medical (including dental, vision, etc.)  expenses that will count toward itemization is the amount that is OVER 7.5% of your adjusted gross income. You should only enter the amount that you paid in 2021—do not include any amounts that were covered by insurance or that are still outstanding.  Of course, your medical expenses plus your other itemized deductions still have to exceed your standard deduction before you will see a difference in your tax due or refund.

To enter your medical expenses go to Federal>Deductions and Credits>Medical>Medical Expenses

2021 STANDARD DEDUCTION AMOUNTS

SINGLE $12,550  (65 or older + $1700)

MARRIED FILING SEPARATELY $12,550  (65 or older + $1350)

MARRIED FILING JOINTLY $25,100  (65 or older + $1350 per spouse)

HEAD OF HOUSEHOLD  $18,800  (65 or older +$1700)

Legally Blind + $1350

[GlennMarkle1]

Where are medical devices like stair lifts reported on the federal tax return?

[xmasbaby0]

If you receive Social Security benefits, your Medicare is deducted from your SS.   When you enter the SSA1099 for your Social Security, the amount paid for Medicare flows automatically to the medical expense section of the software, so do not enter it again.

MEDICAL EXPENSES

The medical expense deduction has to meet a rather large threshold before it can affect your return. The amount of medical (including dental, vision, etc.)  expenses that will count toward itemization is the amount that is OVER 7.5% of your adjusted gross income. You should only enter the amount that you paid in 2023—do not include any amounts that were covered by insurance or that are still outstanding.  Of course, your medical expenses plus your other itemized deductions still have to exceed your standard deduction before you will see a difference in your tax due or refund.

To enter your medical expenses go to Federal>Deductions and Credits>Medical>Medical Expenses

2023 STANDARD DEDUCTION AMOUNTS

SINGLE $13,850  (65 or older/legally blind + $1850)

MARRIED FILING SEPARATELY $13,850  (65 or older/legally blind + $1500)

MARRIED FILING JOINTLY $27,700  (65+/legally blind) )  + $1500 per spouse

HEAD OF HOUSEHOLD  $20,800 (65 or older/blind)  + $1850)

[AnnetteB6]

Medical devices such as a chair lift would be included on your Federal return as a medical expense.  When you go through the medical expense section, there are several categories of expenses.  You could include the cost of the chair lift in the medical equipment category, or at the end of the section where it asks for all other medical expenses.  The section at the end allows you to enter your own description and amount.

Then, all of the medical expenses are added together, compared to your Adjusted Gross Income (AGI), and included as part of itemized deductions if the total medical expense exceeds 7.5% of your AGI.  If you are using the standard deduction, then there will be no tax benefit to claiming the cost of the chair lift.  

Go to Deductions and Credits > Medical > Medical Expenses to get started.

@GlennMarkle1