When can a residential bathroom remodel be deductible on a Tax Return?

[Just-Lisa-Now-]

When its done by a landlord that rents the property to tenants.

[mac20coaching]

Is there any situation that it can be deducted when it doesn't involve a rental property and only for the client's residential home?

[Just-Lisa-Now- · Accepted solution]

No.   

Well, maybe if it was remodeled due to some type of medical reason, it might be worth some medical expense deduction, Look up capital Improvements in Pub 502

[TaxGuyBill]

If they have a home daycare business.

Or if it is used exclusively for their business (such as for clients; not for "doing their business 💩" 😂).