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Air conditioner for allergies or asthma

$300-$700

Can You Write Off Air Conditioner for Allergies or Asthma?

Short answer: A window unit bought for a medical condition can count; central air that adds value to the home mostly doesn't.

Medical costs are an itemized deduction only for the amount above 7.5% of your AGI, and only if your itemized total beats the standard deduction ($16,100 single / $32,200 joint for 2026).

Records to keep: Keep receipts, statements (1098, 1098-T, 1099, W-2G), and a note of what each cost was for. Compare itemizing to the 2026 standard deduction before you claim.