[bksvol-discuss] Re: OT Tax Deductions for Equipment (was bolunteers)
- From: Cindy <popularplace@xxxxxxxxx>
- To: bksvol-discuss@xxxxxxxxxxxxx
- Date: Thu, 17 Feb 2005 23:46:05 -0800 (PST)
After reading your post, Robert, I checked my 2005 Tax
& Financial Guide for College Teachers. Here's what I
found under Aids to the Handicapped:
"Individuals suffering fromhandicaps can claim medical
deductions for expenses incurred in dealing with their
handicaps. For example, a blind child wa permitted to
deduct the cost of braille books in excess of the cost
of regular editions. Similarly, the salary paid to an
individual to accompany a blind child throughout the
school day was ruled deductible. (Rev. Rul. 64-173).
Some recent private letter rulings indicate that
the IRS will allow a wide variety of items if they are
designed to aid the handicapped. For example, the cost
of installing a liftgate in a van for an individual
confined to a wheelchair is deductible. (IRS Private
Letter Ruling 8112030). And in a thiurd ruling, the
IRS allowed a hearing-impaired individual to deduct
the cost of maintaining a cat because the cat wwas
trained 'to respond to unusual sounds in an
instantaneous and directional manner.' (IRS Private
Letter Ruling 80333038)
Expenses incurred by a handicapped person for
removing structural barriers in his residence are
fully deductible. These are not considered to increase
the fair market value of the residence. According to a
recent IRS ruling, this includes construcing entrance
ramps, widening doorways or hallways to accomodating a
wheelchair, making bathroom modifications, lowering
kitchen cabinets . . ."
Robert suggests consulting a tax specialist or an
attorney, but under those guidlines, it looks to me as
if maintaining a guide dog, buying a cane or any of
those other devices I've read about here like the one
that helps you tell the different colors of clothes or
the wand Shelley mentions, would be deductible. As for
the Kurzweill, the Braille Lite, et al, whatever you
need to help you in your life, and especially those of
you who have to have these aids to help you in
college, I would think they'd be deductible as medical
expenses.
But maybe you already know and do this and I just
haven't read down far enough in my mail.
Cindy
-- Robert Jaquiss <rjaquiss@xxxxxxxxxxxxx> wrote:
> Hello:
>
> It is my understanding that "aids for the
> blind" can be deducted when
> filing incom taxes. This would include canes,
> watches, braillers, special
> software like JAWS, Windo-Eyes, Openbook, or K1000.
> A computer, and scanner
> are not usually deductible. It is possible to have a
> small business, and
> scan stuff for people. In which case, the equipment,
> and software could be
> deducted. Some years ago, I did a 3,000 page
> scanning job charging $0.75 per
> page. In most areas, its pretty easy to set up a
> sole proprietorship. You
> can check with your local Chamber of Commerce, or
> City hall for the local
> rules. *** PLEASE NOTE: The above is my
> understanding. Besure to check with
> an account, or attorney. ***
>
> Regards,
>
> Robert Jaquiss, Secretary National Association of
> Blind Entrepreneurs
>
>
>
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