Yes. The difference for the handicap modifications are deductible as a medical expense, for those amounts exceeding 7.5% of your adjusted gross income.
To further clarify what is deductible and not deductible:
- Parking and tolls and medical miles using the standard mileage rate for 2019 of 20 cents are deductible to the extent the transportation is essential to medical care, such as for medically related appointments.
- The actual costs of vehicle maintenance and for operating the specially equipped car is not deductible.
