Yes, you can include the cost of each of these three items toward your otherwise deductible medical expenses. More details on that follow, but first you should be aware of the fact (if you are not already) that you may not see any actual tax benefit on your tax return, as a result of certain limitations. Let us explain that further.
According to the IRS, "you may deduct only the amount of your total medical expenses that exceed 10% of your adjusted gross income
or 7.5% if you or your spouse is 65 or older. The 7.5% limitation is
effective only from January 1, 2013 to December 31, 2016 for individuals
age 65 and older and their spouses."
So, this is one hurdle that you will need to meet. The second hurdle is that, after taking the 7.5% or 10% limitation into account, a taxpayer must then have enough itemized deductions, in total, to exceed the standard deduction for their filing status. For example a Married Filing Jointly couple, under age 65, has a standard deduction of $12,600 in 2016. Only when this couple's itemized deductions exceed this amount, will they see any actual benefit accrue to their tax return by adding them into their tax return.
With that deduction process explained, we'll return to your specific medical items. The wheelchair can be included as a medical deduction in full, as are the costs of operation and maintenance. The IRS specifically includes wheelchairs, by name, as qualified medical expenses. Because your shower chair and bedside toilet are not regular, everyday, household items (but rather specialized products designed for assisting those with certain medical conditions), you can include the costs of those too.
For more information on this entire topic of medical expense deductions, you may wish to also read IRS Publication 502. A courtesy link to that document is shown below:
https://www.irs.gov/pub/irs-pdf/p502.pdf
Finally, if you have further
questions, or if you just want to speak with a live tax
expert who can walk you through your TurboTax entries (including the ability to
screen-share with your computer), please feel free to contact us. We
would be happy to help you (and as paying TurboTax customer, the call is free to
you). Here is a link where you can create a support ticket and reach us:
https://support.turbotax.intuit.com/contact/
Thank you for asking this question.
