Is a Walk-In Tub Tax Deductible?
It can be, if it is installed mainly for medical care and you itemize. But the deduction is smaller than the sticker price. Here is how the IRS rules work.
Get a local walk-in tub quote by phone
If you live in Massachusetts, Connecticut, Rhode Island, or the St. Louis and Kansas City areas of Missouri, call (702) 760-6264 to speak with a walk-in tub company that serves your ZIP code. Hours: 8 AM–7 PM Eastern, 7 days a week. Calls may be recorded.
The three rules that decide it
- Medical purpose. The improvement has to be made mainly to accommodate a medical condition (yours, your spouse's or a dependent's). Reasonable accessibility costs qualify; extras chosen for looks or luxury do not.
- Home value test. For a capital improvement, the deductible amount is the cost minus any increase in the home's fair market value. The IRS notes that changes to accommodate a disabled condition usually do not raise the value of a home, in which case the whole cost can count.
- The 7.5% floor. Only medical expenses above 7.5% of your adjusted gross income (AGI) are deductible, and you must itemize instead of taking the standard deduction.
Example (hypothetical numbers)
| Walk-in tub installed, prescribed for a documented mobility condition | $12,000 |
| Increase in home value from the improvement (from an appraisal) | $1,000 |
| Deductible capital expense | $11,000 |
| Other medical expenses that year | $2,000 |
| Total medical expenses | $13,000 |
| 7.5% of an AGI of $60,000 | $4,500 |
| Amount you could deduct (if you itemize) | $8,500 |
Your real result depends on your tax situation. If the total of your itemized deductions is less than your standard deduction, itemizing will not help.
What to keep
- A written recommendation from your doctor or occupational therapist explaining the medical need
- The itemized invoice and proof of payment
- If you want to claim the full cost, an appraisal or other evidence showing the change did not raise the home's value
Get a local walk-in tub quote by phone
If you live in Massachusetts, Connecticut, Rhode Island, or the St. Louis and Kansas City areas of Missouri, call (702) 760-6264 to speak with a walk-in tub company that serves your ZIP code. Hours: 8 AM–7 PM Eastern, 7 days a week. Calls may be recorded.
FAQ
Does a walk-in tub count as a medical expense?
It can when it is installed mainly for medical care. IRS Publication 502 covers capital expenses for home improvements made for medical reasons.
Do ongoing costs count too?
The IRS says amounts you pay for operation and upkeep of a capital asset qualify as long as the main reason for it is medical care.
Should I ask a professional?
Yes. A tax preparer can tell you whether itemizing helps in your situation and how to document the medical purpose.