Modifications for medical care — ramps, grab bars, widened doorways, stair lifts — are eligible.
IRS Pub. 502 (capital expense rules)
Only the cost EXCEEDING any increase in home value counts. Keep an appraisal or contractor documentation.
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.