Med Exp - trailer for wheelchair?

[dkss]

I have been arguing with myself all morning about this (somedays I really believe that I am a paranoid schizophrenic!)
Client inquired if a trailer purchased to haul their electric wheelchair is deductible as a medical expense. Of course, I had to read thru the pub and the TaxBook and I have arguments for each view.

What say you? Deductible or not?

Thanks!
Debbie

[Dusty2004]

I can see both

But I would argue no. Why do they need a trailer to haul it?

Dusty

[dkss]

Dusty,
They can't afford to purchase a van or truck and want to tow a trailer with their car..

[DaveO]

The extra expense to adapt a van to haul the wheel chair would be deductible so I would say the extra expense to adapt a car (the trailer) would also be deductible.

I grappled with a similar situation a couple years ago with a couple who had a custom home built to accommodate their wheelchair bound son. The builder had made many design changes plus some special additions to allow for access to all areas of the house.

[dsi]

I would share my concern with the client and allow him/her to make the decision. I would prefer to err on the side of the TP.

[Kram BergGold]

Take it

If the wheelchair is deductible the trailer is deductible.

[dkss]

DaveO - "The extra expense to adapt a van to haul the wheel chair would be deductible so I would say the extra expense to adapt a car (the trailer) would also be deductible" - my thoughts exactly.

dsi - Dave - I will probably explain my concern to the client and let them decide.

Sometimes, I think I need to be more aggressive!

Thanks!
Debbie

[erchess]

Ye have not because ye ask not

As a general rule the IRS does not, because it cannot, check returns for tax savings that were missed. We all know there are exceptions and at least in my opinion they do as much harm as good when they try to break this rule. But what that means to me is that if I am in doubt whether to take something after consulting all the resources I have, I usually take it but disclose so that neither my client nor I gets in serious trouble.

In this case what I am hearing is that the client is sufficiently handicapped to need a wheel chair that is too big to fit inside the car. The chair and the means of taking it places would seem to obviously qualify as medical expenses.