Deductions Under Disability Help Please

[mhallgren]

What is the name of your state? CT

Does anyhone know where I can find information as to what is deductible due to the fact that I am physically disabled. I currently collect SSA for my disability and have had to make modefications to my home to compensate for my disability. I also cannot drive and therefore must have everything, including groceries delivered. Any help would be greatly appreciated.

 

[tranquility]

For the capital expenses of home improvements for handicapped individuals see Rev. Rul. 87-106. For the cost of medical care, it includes the amounts paid for the diagnosis, cure, mitigation, treatment, or prevention of disease.

I suggest you see a tax professional. There are community resources available around tax time to see one if you can't afford it.

Most of this is how you word things. However, delivery is probably not going to be deductible. Even if you could make a case it was necessary, you would still have to calculate the portion required for medical care. (i.e. the cost of the delivery, less the cost of what it would have been to get a cab or to hire a person to go to the store for you.)

 

[abezon]

I think the delivery charges might be deductible, since you cannot drive yourself. Depending on your underlying condition, they could be viewed as mitigation of your condition. I'd make the analogy that people with Alzheimer's can deduct the entire cost of assisted living facilities & guardianship fees, even though the facility provides meal service & housekeeping, and the guardian provides bill paying services, none of which are normally deductible.

For capital improvements to the home, some require you to determine how much the house hase gone up in value after the improvement & deduct that from the total cost to get your medical expense. However, many accessibility-related improvements are 100% deductible.

Check out Pub 502, expecially the entires on Qualified Long Term Care Expenses, Nursing services, and capital improvements. http://www.irs.gov/pub/irs-pdf/p502.pdf

 

[LdiJ]

I will add, that it all assumes that you have taxable income from which to make deductions. If Social Security is your only income, you have no taxable income.