Medical expense deduction

[Marcia]

Is a ramp for a dependent who uses a wheel chair considered a medical expense. The person is able to itemize

[kathyc2]

https://www.irs.gov/publications/p502#en_US_2018_publink1000178902

[JON]

It seems to me the cost of the medical item MINUS the increased value to the residence it caused. Swimming pools were the problem years ago. It used to be a statement or requirement from a physician was required. Pub should give you some answer.

[ATSMAN]

Ramp for a wheel chair bound taxpayer or dependent is an allowable medical expense. I have had 2 clients in that same situation and n both cases the RE professional opined in writing that a Ramp does not generally increases the sale value of the house as a matter of fact it has to be removed in most cases to sell the house in the open market.

[Burke]

Agreed. Ramp provides no increase to home's value. Swimming pool is another matter.