Special Sit Down Whirlpool?

[zeros]

Thats the way the client described it. The doctor recommended it. I'm not sure if a prescription for it would be necessary. Would this be deductible?

[JG EA]

Pub 502

There are a bunch of things deductible that don't require a RX. But would this perhaps be a personal use item?

Personal Use Items
You cannot include in medical expenses the cost of an item ordinarily used for personal, living, or family purposes unless it is used primarily to prevent or alleviate a physical or mental defect or illness. For example, the cost of a toothbrush and toothpaste is a nondeductible personal expense.

In order to accommodate an individual with a physical defect, you may have to purchase an item ordinarily used as a personal, living, or family item in a special form. You can include the excess of the cost of the item in a special form over the cost of the item in normal form as a medical expense.

[JohnH]

Would the whirlpool possibly follow the same line of reasoning as the elevator we discussed recently?

http://www.thetaxbook.com/forums/showthread.php?t=16090&highlight=elevator

[Kram BergGold]

Medical

To calim a medical deduction the whirpool has to be Doctor prescribed to treat or alleviate a specific medical condition. Then I think you may have to reduce the deduction by any value it adds to the home. It is unclear to me whether you would treat this like a central AC installed for medical reasons where the above adjustment has to be made or like a window unit where no adjustment is required.

[erchess]

Hot Tub and A C

Wouldn't it come down to how easy this model of whirlpool is to move? My high school had a whirlpool that was literally on wheels. On the other hand there may be whirlpools that are built in and no more movable than a normal bathtub.