Is a lift assist sleeping chair/recliner a tax deductible expense when not prescribed by a physician?

[Opus 17]

Yes, if it is medically necessary due to a disease or disability.  However, if audited, the IRS can ask you to prove it is medically necessary, and a doctor's letter or recommendation would be a big help in proving that. 

[PattiF]

Yes, the medical lift chair is tax deductible. 

Deductible medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and for the purpose of affecting any part or function of the body for you, your spouse, and your dependents. These expenses include payments for medical services rendered by physicians, surgeons, dentists, and other medical practitioners. They include the costs of equipment, supplies, and diagnostic devices needed for these purposes.

You can deduct medical expenses if you itemize your deductions on Schedule A. In addition, only the amount that exceeds 7.5% of your adjusted gross income (AGI) for 2022 is deductible. 

To enter medical expenses, please follow the steps below:

1. With your return open, search for Schedule A and then select the Jump to link in the search results.
2. Enter your medical expenses, starting with prescriptions, on the following screens.

For more information, please see Publication 502.