Since the insurance company has paid for the entire cost of the electric wheelchair and you did not incur any out of pocket expenses, there really is no medical deductions allowable on this particular item of expense that you can claim in 2009! Sorry!
Now, regarding other medical expenses, yes, you are generally entitled to medical deductions on your tax return. In fact, you can deduct on Schedule A (Form 1040) only the amounts of your medical and dental expenses that are more than 7.5% of your AGI(Form 1040, line 38). What this means is that you must subtract 7.5% (.075) of your AGI from your medical expenses to figure your medical expense deduction.
The IRS has clearly defined the term Medical Expenses as follows;
"Medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and the costs for treatments affecting any part or function of the body. These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. They include the costs of equipment, supplies, and diagnostic devices needed for these purposes."
Furthermore, the IRS has stated that "Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation."
The IRS has also stated that "Medical expenses include the premiums you pay for insurance that covers the expenses of medical care, and the amounts you pay for transportation to get medical care. Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract."
Hopefully, this should help in identifying more Medical related expenses that you can perhaps claim as a deduction on your 2009 Tax Return.
Electric Wheelchair deduction? 
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