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Disability–related modificationsYou can deduct outlays and expenses you incur for eligible disability-related modifications made to a building in the year you paid them, instead of having to add them to the capital cost of your building. Eligible disability-related modifications include changes you make to accommodate wheelchairs, such as:
You can also deduct expenses paid to install or get the following disability-related devices and equipment:
In addition, you may be able to deduct expenses for disability-specific computer software and hardware attachments. Forms and publications |
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