Can you deduct a bluetooth device for a car when need for business as a business expense?

[me4johnson]

have older car where bluetooth isnt available and set up appointments and talk for business when in car

[macuser_22]

You can deduct ordinary and necessary business expenses.

If you are self-employed than it would be a Schedule C business expense.  If you are an employee then you can deduct it as a unreimbursed  business expense if you itemize, all of your all of your miscellaneous deductions exceed 2% of your AGI and all  itemized deductions are more than your standard deduction AND it is required by your employer.

[SweetieJean]

However, for tax year 2018, employees can no longer deduct unreimbursed business expenses.

[macuser_22]

Right - I was assuming that the OP was asking about 2017 tax.

[Opus 17]

From the IRS

"To be deductible, a business expense must be both ordinary and necessary. An ordinary expense is one that is common and accepted in your trade or business. A necessary expense is one that is helpful and appropriate for your trade or business. An expense does not have to be indispensable to be considered necessary."

If audited, it would be your responsibility to show that this expense is both ordinary and necessary for your particular type of business.