The federal tax return does not have any special provisions for someone who is disabled and has impairment-related expenses. (As Mike9241 suggested, some of the impairment-related expenses might qualify as medical expenses.) Are you asking about something on a state tax return? If so, what state? Every state has different rules.

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Opus 17

Employee

If you are asking about itemized deduction for medical expenses, yes, treatment for bipolar would be considered a qualified medical expense.

If you have separate costs for work-related adaptations, that may be allowable as a work-related expense. However, work-related expenses are not deductible for employees, only for independent contractors or self-employed. The expense must be over and above any personal expenses you have for dealing with the condition. For example, a blind person who buys one reading device that they use at home and work would not have a deductible work expense because the cost is not more than their everyday accommodations. But if they bought a reader for home and a second reader just for work, the work device would be a work-related expense.

If you are a W-2 employee, your employer might be able to reimburse you for work-related expenses. You would have to ask them.

If you are asking if a person with bipolar diagnosis would be considered disabled, the term disabled means unable to perform gainful work due to a condition that is permanent or will last at least one year or will lead to death. The focus on ability to work means that many people with medical disabilities are not disabled for tax purposes. You would need to evaluate your situation with that in mind, but there are very few tax benefits for an adult who is disabled and unable to work -- they just pay less tax or no tax because they don't work.