Finally and in addition to the above, not only does the taxpayer need a prescription for the items, but for an item that is generally of personal nature, the only part that would be deductible (if I remember the rule correctly) is the excess cost compared to a “normal” or standard item. The air cleaner would be fully deductible if there was a prescription for it, but the bed would only be partly deductible even if there was a prescription; the taxpayer could deduct the excess cost relative to a regular bed.
