15k deduction for Removal of Barrier

3 Replies

Has anyone ever used this deduction in a reno?  It qualifies to make your property handicap accessible.  Could I add / reno a bathroom that is accessible even if I don't ultimately rent to a handicapped person? 

36.304 Removal of barriers.

It is not entirely clear, based on the IRS regulations.  It does not specifically exclude the residential real estate.  Rental real estate is generally called out.  There is also an explanation of where it should go on the schedule E.  I should have included the IRS link  https://www.irs.gov/instructions/i1040se posted by @Chris Seveney :
@Lesley Resnick I read this as it’s for public buildings not a rental property

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