IRS Pub. 502 Medical Expenses Capital Improvements: bathrooms modifications

Does a Tall Toilet Qualify as a Capital Expense?

Reference: IRS Publication 502 (2024), Medical and Dental Expenses

You can include medical expenses for special equipment installed in a home if the main purpose is medical care for you, your spouse, or your dependents.

Bathroom Modifications

Certain improvements made to accommodate a home to a disabled condition do not usually increase the value of the home. These can be included in full as medical expenses:

  • Installing railings or support bars.
  • Other modifications to bathrooms (such as tall toilets).
  • Lowering cabinets or modifying hardware.
  • Widening doorways or hallways.
Disclaimer: This information is pulled directly from the IRS website. This is not medical, financial, or tax advice. Please consult with a qualified tax professional regarding your specific situation.