I own my own business and was wondering about a write off. If I bought a wheelchair to use solely for business use, can I write this off as a business expesne?

[alastairjohnson4]

The wheelchair would be bought and paid for out of my business account, used solely for work purposes

[ColeenD3]

No, a wheelchair is a medical expense, not a business one.

The IRS lets you claim the cost, including operation and maintenance, of a wheelchair used for the relief of a sickness or disability. Enter the wheelchair expenses under medical supplies and equipment. For more information about deductible medical costs, please see IRS Pub 502: Medical and Dental Expenses.

[alastairjohnson4]

Hmmm... So I had a call back from someone at Turbotax after I made my initial post. She said I can claim it as a business expense. I would be using it specifically for work, nothing else. I have a different wheelchair for outside of my work. Does that make a difference? Now I'm confused! 

Thank you 

[AnnetteB6]

The answer provided by ColeenD3 is correct in that the cost of the wheelchair can be claimed as a medical expense, whether used for business or personal purposes.  

The real question is whether the purchase of the wheelchair to be used in your business only is an 'ordinary and necessary' expense for your business.  If you can answer that with a 'yes', then it can be claimed as a business expense, otherwise it is a medical expense.  

Here are some questions I would ask if we were face to face working on your return:

What is special about the wheelchair purchased for your business?  Does it provide some functionality that you require for work that your other wheelchair does not?  Is it left on site at your business location?  Can you provide substantiation or documentation for the IRS if asked that would show the wheelchair is required for work or not suitable for personal use?

Keep in mind that those might be the kinds of questions you would need to answer if your return was examined by the IRS for some reason.  There needs to be a business purpose involved that is more than just the fact that you use it only for business and paid for it out of your business account.

@alastairjohnson4