Medical Expense for Allergies

[Burke]

I have a letter from a doctor who is recommending to a client that he pull up all carpet in the home and replace with hardwood floors; obtain a HEPA filter for the bedroom, and covering the mattress, pillows and box springs with allergen-proof encasing -- "all medically necessary." Flooring = $3,192 + $2,550 installation; don't have receipts yet for the others. I think he said he bought a new mattress.
Would you consider this letter sufficent to take deduction?

[Gretel]

I did. I had the same situation some years back.

[Bees Knees]

Keep in mind capital costs are deductible only to the extent they do not increase the value of the home. See TTB page 4-5 for rules and examples.

[FEDUKE404]

Likely a stretch

I think this is a bit of a stretch, but if you wish to do so....go for it!

(Just curious: Does this person smoke and/or have any in-home pets?? And, if his spouse wears perfume, a medically deductible divorce might even be in order.)

And what would you do if the same doctor recommended more exercise? Deduct jogging shoes, attire, tanning booths, sunscreen, caps, iPhone for music/communication while exercising and possible need to access 911, and vet/food bills for the dog that went along for the jog ? The list could be virtually endless!

In the meantime, I will consult my own doctor to see if he would recommend a newer location for me - preferably a warm one with sufficient ocean breezes and an abundance of fresh seafood ..... for my overall health benefits, of course!

FE

[Gretel]

I think this is a bit of a stretch, but if you wish to do so....go for it!

(Just curious: Does this person smoke and/or have any in-home pets?? And, if his spouse wears perfume, a medically deductible divorce might even be in order.)

And what would you do if the same doctor recommended more exercise? Deduct jogging shoes, attire, tanning booths, sunscreen, caps, iPhone for music/communication while exercising and possible need to access 911, and vet/food bills for the dog that went along for the jog ? The list could be virtually endless!

In the meantime, I will consult my own doctor to see if he would recommend a newer location for me - preferably a warm one with sufficient ocean breezes and an abundance of fresh seafood ..... for my overall health benefits, of course!

FE

Just in case your are interested FE, in my case it was concerning a child, which improved quite a bit after following doctors orders. Your other examples are a stretch, the subject is home improvements for medical reasons if they are improvements indeed. I my case there was no improvement that would have changed the value of the house.

[Burke]

Keep in mind capital costs are deductible only to the extent they do not increase the value of the home. See TTB page 4-5 for rules and examples.

Yes, that is what I was going to try and figure out. It might be a little difficult, as all in all, hardwood flooring does increase the value of the home for resale nowadays. There was a time when it was all the rage to cover them up because they took so much maintenance and care.

[taxea]

I have a letter from a doctor who is recommending to a client that he pull up all carpet in the home and replace with hardwood floors; obtain a HEPA filter for the bedroom, and covering the mattress, pillows and box springs with allergen-proof encasing -- "all medically necessary." Flooring = $3,192 + $2,550 installation; don't have receipts yet for the others. I think he said he bought a new mattress.
Would you consider this letter sufficent to take deduction?

This is a recommendation by a doctor not a prescription. If he felt the problem were "severe" enough he would have prescribed drugs. Not deductible.

[BP.]

This is a recommendation by a doctor not a prescription. Not deductible.

http://www.irs.gov/pub/irs-pdf/p502.pdf

Where can we find language stating a script is necessary vs. a doctor's recommendation?

I have searched Pub 502, Medical & Dental Expenses, but I didn't find anything.

But there are various expenses listed in the deductible category there that say "recommended" or "on the advice of."

[Bees Knees]

This is a recommendation by a doctor not a prescription. If he felt the problem were "severe" enough he would have prescribed drugs. Not deductible.

Section 213(b) says a medicine or a drug must be a prescribed drug or is insulin. That rule applies to medicines or drugs. It does not apply to other medical expenses that may be deductible. For example, the cost of buying health insurance is a medical expense that is deductible under Section 213, yet no doctor needs to write a prescription for the patient to buy health insurance prior to taking the deduction.

Capital improvements to a home do not fall under the "prescribed medicines and drugs" rule. In fact, Regulation §1.213-1(e)(1)(iii) says in part:

...Moreover, a capital expenditure for permanent improvement or betterment of property which would not ordinarily be for the purpose of medical care...may, nevertheless, qualify as a medical expense to the extent that the expenditure exceeds the increase in the value of the related property, if the particular expenditure is related directly to medical care. Such a situation could arise, for example, where a taxpayer is advised by a physician to install an elevator in his residence so that the taxpayer's wife who is afflicted with heart disease will not be required to climb stairs....

Note that the expense is deductible when advised by a doctor. Your claim that a capital expense must be prescribed is baseless and contradicts the regulations.

[Burke]

Keep in mind capital costs are deductible only to the extent they do not increase the value of the home. See TTB page 4-5 for rules and examples.

I talked to an appraiser, and it is really hard to assign a specific value for these, since the home's value is based on comparables in the area. But it is a pretty accepted tenet among that profession that you are not going to get 100% $ for $ return on your money for the expense when you sell the property (even though people think that.) He says he would value the FMV increase at between $1,250 and $1,500 in this particular case, since nearly everyone has gone with hardwood floors in that area.

[Roberts]

While it is technically deductible, I'd hate to argue it in front of the IRS.
My parents years ago installed a special electronic filter on their furnace and it was deductible because of mom's allergies and a medical note from the doctor saying it would help.

Personally, I'd hate to argue that my 15 year old mattress being replaced was a medical requirement and not the fact my mattress was worn out. Replacing worn out carpeting with hardwood floors would IMO be offset by an increased value of the home. If the carpeting isn't very old or worn out, I'd maybe depreciate it to see the remaining value.


COVERING the bedding, hepa filter - easily deductible. JMO.

[taxea]

You didn't like the bank robber....how about a hot tub for back pain or easing anxiety. Is that deductible?

[oceanlovin'ea]

if the person does not follow the doctor's recommendation, they will be on drugs eventually because allergies get worse if steps aren't taken to get rid of allergens. I have taken medical deduction in the past for this same reason. We took the cost of refinishing the hardwood floors, the blinds that were purchases (no curtains allowed), covers for mattresses and pillows and probably a new mattress for boy's room. There may have been some other small items.

There was no problem with the deduction. I think that I probably listed the items too.

I would do it again if someone came with same circumstances.

Linda, EA

[Roberts]

You didn't like the bank robber....how about a hot tub for back pain or easing anxiety. Is that deductible?

Surely it would worsen their allergies to have the windows open. Deduct that new air conditioner and furnace? If they break down can we deduct the REPAIRS to those units? Since repairing the floors is now deductible, repairing the roof should be deductible since a hole in the roof would surely worsen their allergies.

[WhiteOleander]

You didn't like the bank robber....how about a hot tub for back pain or easing anxiety. Is that deductible?

Oh I liked the bank robber just fine. Just waiting for you to provide some kind of reference to back up your statements. On any subject. You never seem to be willing to do that.