My cousin is wheel chair bound.
He bought a carrier for the chair that attaches by hitch to the car.
The total cost of installing the hitch and the carrier was about $400.
Can that $400 be considered a medical expense?

“Can that $400 be considered a medical expense?”----->I guess to deduct the cost you need a prescription; for example, power-operated guided chair to be used in a stairway, including installation – prescription required.