January 3, 2025

Are Shower Seats Tax Deductible?

The cost of a shower seat may be deductible as a medical expense on your federal income tax return under certain conditions.

What are the requirements for a shower seat to be tax deductible?

To qualify as a tax-deductible medical expense, a shower seat must generally meet the following requirements:

• Medical Necessity: To be considered tax deductible, the shower seat must be medically necessary. This requires a doctor’s prescription, typically in the form of a letter, stating that the shower seat is essential for managing your specific medical condition. Furthermore, the shower seat must be primarily used to address a diagnosed medical condition that makes bathing difficult or unsafe without it, rather than solely for comfort or convenience.
• Medical Expense Threshold: To be tax deductible, the total amount of your qualified medical expenses, including the shower seat, must exceed a certain percentage of your Adjusted Gross Income (AGI) in that tax year. This threshold typically varies based on age: 7.5% for taxpayers aged 65 or older and 10% for taxpayers under 65.

How do I claim the cost of a shower seat as a tax deduction?

To claim the cost of a shower seat as a tax deduction, you’ll generally need to follow these steps:

1. Gather Documentation: You’ll need to gather essential documentation. This includes all receipts related to the purchase and installation of the shower seat. Additionally, obtain a letter from your doctor specifically stating that the shower seat is medically necessary for your condition. Finally, maintain any relevant medical records that support the need for the shower seat.

2. Itemize Your Deductions: You’ll need to itemize your deductions on Schedule A of your federal income tax return (Form 1040). Enter the cost of the shower seat in the designated section for medical expenses on this schedule.
3. Calculate Your Deductible Amount: Begin by adding up all your qualified medical expenses for the year, including the cost of the shower seat. Next, determine the applicable threshold percentage for your age: 7.5% of your Adjusted Gross Income (AGI) if you are 65 or older, and 10% if you are under 65. Finally, subtract the threshold percentage from your total medical expenses. Only the amount exceeding this threshold is deductible as a medical expense.
4. Consult a Tax Professional: To ensure accurate and efficient tax filing, it is highly recommended to consult with a qualified tax advisor. A tax professional can provide expert guidance, helping you determine if the shower seat qualifies as a deductible medical expense, assisting you with the necessary documentation, and ensuring that you claim the deduction correctly on your tax return.

It’s important to always consult with a qualified tax professional for personalized guidance on your specific situation and the most up-to-date tax laws.

When do tax laws regarding medical expense deductions change?

Tax laws, including those pertaining to medical expense deductions, are subject to annual changes. These changes can stem from legislative actions, such as Congress passing new laws that modify tax regulations, including those governing the deductibility of medical expenses. Additionally, the Internal Revenue Service (IRS) may issue new guidance or rulings that clarify or alter the interpretation and application of existing tax laws.

Staying informed about any changes to tax laws is crucial. Tax professionals diligently monitor and stay updated on the latest tax laws and regulations. Consulting with a qualified tax advisor is the most effective way to ensure you have access to the most accurate and up-to-date information specific to your individual circumstances.

Here are some helpful resources to check out:

• IRS Publication 502: Medical and Dental Expenses: https://www.irs.gov/publications/p502
• AARP Tax Center: https://www.aarp.org/money/taxes/

Take a look at our wide variety of shower seats here: Shower Seats