Mobility scooter

[Gerry1027]

Can I deduct the cost of my mobility scooter and the trailer hitch and carrier used to transport the scooter?  Am I considered disabled?  I am 81 years old and have Parkinson's Disease.

[KrisD15 · Accepted solution]

Yes, this would be similar to a wheelchair. 

Yes, the cost to operate and maintain is also allowed. 

If any of the cost was reimbursed or paid for by insurance, that amount cannot be claimed as an expense. 

The expense is considered a "Medical Expense" which means it is reduced to only what is more than 7.5% of your Adjusted Gross Income. 

It would be claimed on Schedule A as part of your ITEMIZED deductions. If you take the STANDARD deduction, the medical expense is no longer relevant.  

You can enter the expense into your TurboTax program and the software will tell you which deduction (Standard or Itemized) is the better choice. 

Click here to read an answer to a similar question. 

[xmasbaby0]

"Am I considered disabled?"

For disabled adults:

There is an extra amount added to your standard deduction if you are legally blind.   Your federal return does not provide any other credits or deductions for saying you are disabled, with one possible exception.  

There is a credit for the Elderly and Disabled which is so small that very few people benefit from it—-it has not been updated/increased by Congress for decades.

ELDERLY OR DISABLED CREDIT https://www.irs.gov/help/ita/do-i-qualify-for-the-credit-for-the-elderly-or-disabled

There are some states that provide various credits to elderly/disabled folks, so watch for that when you prepare your state return.   The states that I know of that have anything for elderly/disabled are AZ, CT, DE, IA, MO, ND, NJ, NY, VE.   There may be others.

You can enter the cost of a mobility device as a medical expense.   But it is really hard to get a deduction for medical expenses.   You need to meet a very tough threshhold, and you also need to have enough itemized deductions like mortgage interest, property tax paid, etc. in order to get any benefit from entering medical expenses.

MEDICAL EXPENSES

The medical expense deduction has to meet a rather large threshold before it can affect your return. The amount of medical (including dental, vision, etc.)  expenses that will count toward itemization is the amount that is OVER 7.5% of your adjusted gross income. You should only enter the amount that you paid in 2023—do not include any amounts that were covered by insurance or that are still outstanding.  Of course, your medical expenses plus your other itemized deductions still have to exceed your standard deduction before you will see a difference in your tax due or refund.

To enter your medical expenses go to Federal>Deductions and Credits>Medical>Medical Expenses

2023 STANDARD DEDUCTION AMOUNTS

SINGLE $13,850  (65 or older/legally blind + $1850)

MARRIED FILING SEPARATELY $13,850  (65 or older/legally blind + $1500)

MARRIED FILING JOINTLY $27,700  (65+/legally blind) )  + $1500 per spouse

HEAD OF HOUSEHOLD  $20,800 (65 or older/blind)  + $1850)