George, a sculptor, has an elevator installed in his house to transport heavy materials to his loft studio because he is concerned that he might strain his back by lifting heavy objects. George may deduct the full cost of the elevator as a medical expense.

Question

Quizplus · Accepted Answer

The cost of the elevator may be deductible as a home modification expense for medical reasons, but it cannot be deducted as a medical expense. Medical expenses are usually limited to expenses incurred for the diagnosis, cure, mitigation, treatment, or prevention of disease or illness.

George, a Sculptor, Has an Elevator Installed in His House