Abstract: A wheelchair having a backrest assembly that is pivotally connected adjacent the rear end of its seat frame. The back assembly has a rear panel fixedly attached thereto and there is structure on the front surface of the rear panel which connects to structure on the rear surface of the front panel which allows the front panel to reciprocally travel upwardly and downwardly with respect to the rear panel. There is structure for forcing reciprocal movement of the front panel and this is attached to the rear surface of the front panel and this is made possible by the cutout slot in the rear panel. The wheelchair has structure for forcing the back assembly to recline rearwardly and this is coupled together with the structure for forcing the reciprocal movement of the front panel of the back assembly so that their travel is coordinated to operate together.