Yes, many adaptive and mobility devices are tax deductible as medical expenses. In general, a doctor must prescribe or order devices such as a wheelchair in order to treat a specific medical condition (i.e. not just for general health) to be deductible as medical expenses.
In addition, you must be itemizing your deductions on Schedule A instead of taking the standard deduction in order to take advantage of these medical expense deductions. The expenses must exceed 7.5% of your Adjusted Gross Income (AGI).
For additional information, click here for Are Medical Expenses Tax Deductible?
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