If you have to install an airconditioning device for allergy relief you may be able to deduct the cost of installing the airconditioner on your personal tax return as Medical Expense. Here is the excerpt from the IRS revenue ruling in that regard to help you make a determination if the cost is deductible.
Air conditioning device .-Inquiries have been made as to the deductibility of the cost of an air conditioning device which has been installed in a room of the taxpayer's residence for the purpose of effecting relief from an allergy or for relieving difficulty in breathing due to a heart condition. It is held that the cost of an air conditioning device, plus the operating expenses, less any resale or salvage value, constitute an allowable deduction as a medical expense subject to prescribed limitations, provided that the need for it is substantiated by evidence submitted to show that the device is used primarily for the alleviation of a person's illness and provided further that the device does not become a permanent part of the dwelling and may be removed to other quarters.
Air conditioning device .-Inquiries have been made as to the deductibility of the cost of an air conditioning device which has been installed in a room of the taxpayer's residence for the purpose of effecting relief from an allergy or for relieving difficulty in breathing due to a heart condition. It is held that the cost of an air conditioning device, plus the operating expenses, less any resale or salvage value, constitute an allowable deduction as a medical expense subject to prescribed limitations, provided that the need for it is substantiated by evidence submitted to show that the device is used primarily for the alleviation of a person's illness and provided further that the device does not become a permanent part of the dwelling and may be removed to other quarters.
