Tax Deductions for People with Disabilities: Medical Expenses, Equipment, and More (2025)

People with disabilities often face significant ongoing medical and disability-related costs that can qualify for the federal medical expense deduction. In addition to the standard medical expense deduction, there are disability-specific tax benefits worth knowing about. Here’s a comprehensive overview of what people with disabilities can deduct on their taxes in 2025.

Medical Expenses Related to Disability: What Qualifies

A wide range of disability-related costs qualify as medical expenses deductible on Schedule A, subject to the 7.5% AGI floor:

Equipment and Assistive Technology

Wheelchairs and motorized scooters — The full cost of the chair plus maintenance and repair
Prosthetic limbs and devices — Including ongoing replacements and adjustments
Hearing aids and batteries
Communication devices — Speech-generating devices and augmentative communication systems
Screen readers and visual aids — Devices to assist people with visual impairments
CPAP/BiPAP machines — For sleep apnea and respiratory conditions
Orthopedic devices and braces — Prescribed by a physician

Service Animals

The cost of buying, training, and maintaining a service animal used for a medical condition is deductible. This includes guide dogs for the blind, hearing dogs for the deaf, mobility assistance dogs, and service animals trained for seizure response, psychiatric support, or other medical needs. Deductible costs include: the purchase or adoption fee, professional training, food, veterinary care, grooming, and supplies.

Home Modifications for Medical Purposes

Capital improvements to your home that are primarily for disability-related medical care can be deductible, to the extent they don’t increase the home’s value. Deductible modifications include:

Wheelchair ramps at entrances
Widening of doorways and hallways for wheelchair access
Installation of grab bars, handrails, and support rails
Lowering kitchen counters and cabinets
Roll-in showers and accessible bath modifications
Stair lifts or elevators for multi-story homes when stairs can’t be safely used
Accessible parking spaces (if construction is required)

When a home improvement serves both medical and personal purposes or increases home value, you can only deduct the portion that doesn’t add value. For example, if a stair lift costs $8,000 and increases your home’s value by $3,000, you can deduct $5,000.

Attendant Care and Home Health Services

Costs for personal care attendants, home health aides, and nursing care are deductible when the primary purpose is medical care. The care must be for a medical condition — not just household help or companionship. If an attendant provides both medical care and household services (cooking, cleaning), you can generally only deduct the portion attributable to medical care.

Transportation Costs

Transportation to medical appointments is deductible at the medical mileage rate (21 cents per mile in 2025), or you can deduct actual costs for taxis, rideshares, buses, and ambulances. For people with significant disabilities who require accessible transportation — such as wheelchair-accessible vehicles or specialized transportation services — these costs can add up significantly and are fully deductible.

Therapies and Ongoing Treatment

Many disability-related therapies are deductible: physical therapy, occupational therapy, speech therapy, vision therapy, and mental health treatment. These therapies are often ongoing for people with chronic conditions, and the recurring costs can contribute substantially to clearing the 7.5% AGI threshold.

Special Education Costs for Children with Disabilities

This is a frequently overlooked and valuable deduction. The IRS allows parents to deduct the cost of a special school for a child with a physical or mental disability when the school’s primary purpose is providing special education for that disability — not just academics. This includes schools for children who are blind, deaf, or have learning disabilities, emotional disturbances, or physical disabilities.

The entire cost of the school — including tuition, meals, and lodging — may be deductible if the school’s primary reason for existence is to address the child’s disability. This can be a substantial deduction for families paying private school tuition for a child with special needs.

The ABLE Account: Tax-Advantaged Savings for Disability Expenses

In addition to the medical expense deduction, people with disabilities (and their families) may benefit from ABLE accounts (Achieving a Better Life Experience accounts). ABLE accounts allow people whose disability began before age 26 to save up to $18,000 per year (2025) in a tax-advantaged account. Earnings grow tax-free, and withdrawals for qualifying disability expenses are tax-free.

Qualifying ABLE expenses include housing, transportation, education, employment training, assistive technology, personal support services, health and prevention, and financial management. ABLE accounts have fewer restrictions than HSAs and can be used for a broader range of disability-related costs.

What Doesn’t Qualify as a Medical Expense for Disability

Not every disability-related expense qualifies. Expenses that are primarily for personal convenience rather than medical care don’t count, even if they’re related to a disability. Personal care items, household help unrelated to medical needs, and general accommodations for comfort rather than medical treatment don’t qualify for the medical expense deduction.

The 7.5% AGI Threshold and Disability Income

For people with disabilities who are not working or have reduced income due to their disability, the AGI threshold may be more easily cleared. If your income consists primarily of Social Security Disability Insurance (SSDI) benefits, the taxable portion depends on your total income and filing status. A lower AGI means a lower 7.5% floor, making it easier for disability-related medical expenses to generate a deductible amount.

The Bottom Line

People with disabilities can deduct a wide range of expenses including assistive devices, home modifications, service animal costs, attendant care, therapies, and special education — subject to the standard 7.5% AGI threshold and the itemizing requirement. The ABLE account provides an additional tax-advantaged way to save for disability expenses. For families with children with disabilities or individuals with significant ongoing medical costs, these deductions can be among the most valuable available under the tax code.