Do adult diapers count as a deductions if the are needed by my spouse who has Parkinson's disease?

[JohnB5677]

The total cost for adult diapers is tax-deductible provided you meet the guidelines for medical expenses and Itemized deductions.

You may deduct only the amount of your total medical expenses that exceed 7.5% of your adjusted gross income. You figure the amount you're allowed to deduct on Schedule A

If your standard deduction is less than your itemized deductions, you probably should itemize. If your standard deduction is more than your itemized deductions, it might be worth it to take the standard deduction and save some time.

For single taxpayers and married individuals filing separately, the standard deduction is $12,550 in 2021.

For married couples filing jointly is $25,100, and 

For heads of households, the standard deduction is $18,800.

[Bsch4477]

Yes, since they are used for a particular disease. A note to that effect by a health care provider would be helpful.  Medical expenses are deductible if you itemize. You can only deduct an amount of total medical expenses greater than 7.5 percent of your AGI.