What about a turning space?
ICC 1102.3.2 Turning space.
All rooms served by an accessible route shall provide a turning space.
Exceptions:
- A turning space shall not be required in toilet rooms and bathrooms that are not required to comply with Section 1102.11.2.
- A turning space is not required within closets or pantries that are 48 inches (1220 mm) maximum in depth.
A turning space is only required once there is concern that a wheelchair user could get trapped. The reason you don’t need a turning space in a 24inch deep reach in closet is because no wheelchair user could ever get into the closet far enough to be able to be trapped. Getting trapped in the closet is only a concern once someone can get fully inside of it. At 48 inches of depth the back of the wheelchair is still connected to the door opening.