If you have a physical disability constituting a substantial handicap to employment, you may deduct the expense incurred to modify a motor vehicle, home, or work place necessary to compensate for the disability.

Enclose a schedule detailing the expenses incurred and a description of the physical disability with documentation regarding the Social Security Administration recognition and/or allowance of this expense. If you are mailing your return, be sure to include the schedule with your return. If you are e-filing your return, retain the schedule in your records for three years in case the Oklahoma Tax Commission requests it.