When recommended by a health care professional for, or as a result of, a medical condition, the cost of installing equipment in the home (such as a ramp or wheelchair lift) is a qualified medical expense.

Submit evidence of medical necessity (e.g., prescription, doctor's note) with the request for reimbursement.

Note: If the capital expenditure is a permanent improvement that increases the value of the property, the excess value is not reimbursable.