Yes, if you itemize deductions. 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.
Note: Medical expenses are deductible as an itemized deduction to the extent they exceed 10% of your adjusted gross income (AGI) (7.5% if you were age 65 or older in 2016).
Where do I enter my medical expenses?
https://ttlc.intuit.com/replies/4774888