Speculative storage for possible future use is not eligible.
IRS Pub. 502
Storage for treating an EXISTING diagnosed condition in the family can qualify.
Vault the receipt in Candor and reimburse yourself tax-free — this year or in 20 years. No deadline (IRS Notice 2004-50, Q&A 39).
Start your shoebox — freeInformational only — not tax, legal, or medical advice. Consult a qualified tax professional about your situation. Rules version 2026-07-16, last verified July 2026.