Are Swimming Pools Tax Deductible?

By Cyril Uy and Rodel Delizo

For some of us, having a swimming pool may be one of the most exciting additions that a homeowner could have. It can be a place where friends and families gather and play when the weather is warm. But to some homeowners, having a swimming pool is not necessarily for recreational purposes. It can be a place of therapeutic respite. If a medical condition is the driver for use of a swimming pool, the question is then raised, “Are swimming pools tax deductible?”

According to the guidance set forth by IRS Publication 502, medical expenses may include capital expenses such as “special equipment installed in a home, or for improvements, if their main purpose is medical care for you, your spouse or dependent.”