Repairs or upgrades that are necessary for handicap accessibility are allowable as medical expenses, which are itemized deductions. However, you need to have enough in itemized deductions to get over the standard deduction amount of $12,950 for a single filer or $25,900 for a joint tax return filer for the itemized deductions to benefit you on your federal return. Also, medical deductions are only allowable to the extent they are over 7.5% of your adjusted gross income.
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