Dec 1, 2007

Deducting Handicapped Related Expenditures

Handicapped related expenditures are eligible to be included for meeting the medical expense deduction on Schedule A of the Form 1040 (subject to the non-deductible 7.5% floor). To be deductible, these expenses must 1) be made to accommodate a residence for a handicapped condition of the taxpayer, taxpayer’s spouse, or dependents living with the taxpayer and 2) not increase the market value of the residence.
Some examples of allowable expenses are:

–Construction of entrance or exit ramps to the residence to help persons in wheelchairs,
–Widening of doorways at exits or entrances to the residence to accommodate wheelchairs,
–Modifying hallways, stairs or interior doorways to accommodate wheelchairs,
–Installation of railings, support bars, or other modifications to bathrooms,
–Modifying kitchen cabinets or equipment to accommodate wheelchairs,
–Relocation of electrical outlets,
–Modifying areas in front of entrance and exit doorways, and
–Grading of ground for better access to the residence.

This list is certainly not all-inclusive. But in the right circumstance, this type of deduction can go a long way toward satisfying the medical expense floor and possibly attain some amount of deduction on the Schedule A.

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