A kitchen table with receipts, a folder and a calculator, with a porch ramp visible through the window
A kitchen table with receipts, a folder and a calculator, with a porch ramp visible through the window

Disclosure: this page has no affiliate links. It is general information, not tax advice.

Short answer: often yes, in part. The IRS lets you include the cost of home improvements whose main purpose is medical care as a medical expense, but you can deduct only the portion of your total medical and dental expenses above 7.5% of your adjusted gross income (AGI), and only if you itemize on Schedule A (Form 1040). If an improvement raises your home's value, only the cost beyond that increase counts. Source: IRS Publication 502 (2025).

The IRS lists ramps, handrails and grab bars as improvements that usually add no value

Publication 502 says medical expenses must be "primarily to alleviate or prevent a physical or mental disability or illness." Special equipment or improvements qualify when that is their main purpose. A grab bar for a person with a mobility condition fits. A bathroom remodel chosen for looks does not.

The publication lists improvements that usually do not raise a home's value, so the full cost counts. They include entrance ramps, wider doorways and hallways, modified bathrooms, handrails and grab bars, and porch or other lifts, though elevators generally add value. The worked method in Publication 502 is to subtract the increase in value from what you paid. Only reasonable costs of fitting the home to a disabled condition count.

The IRS's Topic 502 page confirms the two gates: the 7.5% of AGI threshold, and itemizing on Schedule A.

I did not find, in the sections I read, an official figure for how a stair lift's effect on value is measured. If you think an item raised your home's value, ask a tax professional how to document that. Publication 502 also has a recordkeeping section I did not read, so check it before filing.

The worksheet: four lines of arithmetic

Enter your AGI, your other unreimbursed medical costs, and each modification with what you paid and any estimated increase in home value (zero for most ramps, grab bars and lifts, per the list above).

The math is four lines:

  1. For each item: cost minus value increase, never below zero.
  2. Add the items to your other medical expenses, then subtract insurance or other reimbursements.
  3. Multiply AGI by 0.075 to get the floor.
  4. Total minus floor is the amount you can deduct, if positive.

Three worked examples

These numbers are made up to show the arithmetic.

Example 1. AGI $60,000. Grab bars $600, ramp $3,000, other medical bills $2,000. Total $5,600. Floor $4,500. Deductible: $1,100.

Example 2. AGI $60,000. A $4,000 stair lift and nothing else. Total $4,000 is below the $4,500 floor, so the deduction is $0. The expense still counts toward the total if you have other medical costs that year.

Example 3. AGI $80,000. A $20,000 bathroom modification that raised the home's value by an estimated $12,000, plus $1,000 other medical. Qualifying cost $8,000. Total $9,000. Floor $6,000. Deductible: $3,000.

Why many households still get nothing: the itemizing test

A deduction only helps if your itemized deductions, including this amount, beat your standard deduction. For many households they do not. This page does not give standard deduction figures, because I did not verify the current ones; look them up for your filing status before deciding.

What to keep and do before filing

Keep invoices and proof of payment, and a note from a clinician stating the medical reason. Pay attention to the tax year in which you paid. Then take the totals to a tax preparer or use the IRS guidance linked below. Rules and thresholds can change, and your facts may differ.

References