Is mold remediation a tax deduction on a personal return. What IRS Publication addresses it?

[nmr12354]

Client is having stucco replaced on his house. There is mold behind the stucco. Can we write off the cost of the stucco replacement and or the mold remediation on his 1040 return. What IRS publication covers these two items?

[Just-Lisa-Now-]

on his personal residence?
TCJA in 2018 took away personal casualty losses which is what this would have fallen into I believe.

[poolcleaner]

If I were you, I would research the possibilities of a a medical expense.  The expenses may also be deductible if there is business use of the property.

Another Former All Star

[PATAX]

Did he remove the stucco, and thereby the mold, because of the mold problem? Or did he just find the mold after removing the stucco? Did anyone in the household get sick because of the mold ? As Pool Cleaner said, medical expense route should be researched by you. Found this, which may or may not be similar to your case: Lead-based paint removal is deductible if done for a child who has, or has had, lead poisoning from eating the paint, Revenue ruling 79-66. Also under medical expenses defined per US Master tax guide 2021: medical expenses eligible to be claimed as an itemized deduction, code 1015, include amounts paid for the diagnosis, cure,  MITIGATION,  treatment, or PREVENTION of disease. Hope this helps and just my opinion