Taxpayer Medical Deduction

[S T]

Taxpayer suffered a stroke in 2006. Is recovering, but very difficult to be mobile without medical equp aids. Taxpayer purchased a medical needs electric wheelchair/scooter, of which his share of cost out of pocket was 3,279.

Question can you deduct the cost of this medically necessary equipment in one year under medical Sched A, or does it need to be depreciated, and if so how long.

Sandy

[jainen]

deducted when paid

>>does it need to be depreciated<<

Depreciation is only allowed for assets used in a trade or business. Medical expenses are deducted when paid.