Doctor recommend I purchase an adjustable bed and a specific air cleaner for a serious sinus infection .

[topcat019]

Are these items deductible? If so where?

[JohnW152]

Yes.  From what you say, these would seem to be deductible if you itemize your deductions. 

Please see the TurboTax Help article “Where do I enter my medical expenses?” for guidance in entering your medical expenses.

Medical expenses must be used primarily to alleviate or prevent a physical or mental disability or illness.  They include the costs of equipment, supplies, and diagnostic devices needed for these purposes.  Please see IRS Publication 502 for more information.

[Mike9241]

I disagree.  a recommendation does not create a deductible medical expense.  for example, a DR might recommend the use of an OTC drug.  this would not be deductible. if he gives you a script for the same drug it becomes deductible.

if you want a tax deduction get a letter from your Dr confirming your medical need for these devices

[DavidD66]

While I agree with Mike9241, you should also be aware that in order to take a deduction for such expenses, you will not only need to itemize your deductions (as opposed to taking the Standard Deduction),  you can only deduct medical expenses that exceed 7.5% of your adjusted gross income (AGI) in 2020. So if your AGI was $50,000, then you can claim the deduction for the amount of medical expenses that exceed $3,750.

[Opus 17]

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.