I'm looking at IRS Tax Topic 502 at <a rel="nofollow" target="_blank" href="
https://www.irs.gov/taxtopics/tc502">https://www.irs.gov/taxtopics/tc502</a> and I'm not seeing anything about deducting what you pay for a vehicle -even one modified for medical needs. But I am seeing where you can deduct the operating costs of the vehicle; but only when that vehicle is used to fulfill a justfified medical need, such as going to medical appointments and the like. The part I'm reading states:
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•Payments for transportation primarily for and essential to medical care that qualify as medical expenses, such as payments of the actual fare for a taxi, bus, train, ambulance, or for transportation by personal car, the amount of your actual out-of-pocket expenses such as for gas and oil, or the amount of the standard mileage rate for medical expenses, plus the cost of tolls and parking
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So based on that, looks like you can deduct either the actual costs incurred for qualified transportation, or the "per-mile" deduction for qualified transportation when using a vehicle you own.
Perhaps someone else can jump into this thread and provide further information we're not aware of on this?
