Medical Lift chair - Tax Deductible?

[JC 10]

Hi - I purchased a medical lift chair for my mother last year.  She is 92 years old and suffered a broken leg and it is now on a wheel chair do to hip issues.   Her Doctor advise that she will not be able to walk on her own anymore. 

Is this tax deductible?  My mom is my dependent.

Thanks in advance for your kind advise.

[Mike9241]

yes. 

[LenaH]

Yes, the medical lift chair for your mother 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 2021 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.