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Level 1

Can hearing aids be claimed as a business expense?

I see that the 2018 business expense have changed where only certain occupations or situations can claim business expense with one of them being  "You're disabled and have impairment-related expenses". My father has profound hearing loss and in order to work he must pass a physical each year that includes hearing. He purchased two hearing aids about 4000$. I know I could include these in the Medical expenses, however, the 4000 is only half the amount that is needed for medical expense for it to effect the refund. So I was wondering about including it in the business expense. But from my understanding, if he uses them at work and personal life then it can not be claimed? Can anyone verify please? 

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Level 1

Can hearing aids be claimed as a business expense?

That's true.  The hearing aids are medical expenses and not employee business expenses.

Impairment-related work expenses are ordinary and necessary business expenses that are:

  • Necessary for you to do your work satisfactorily;
  • For goods and services not required or used, other than incidentally, in your personal activities; and
  • Not specifically covered under other income tax laws.
It was a good question, though! 🙂

View solution in original post

2 Replies
Highlighted
Level 1

Can hearing aids be claimed as a business expense?

That's true.  The hearing aids are medical expenses and not employee business expenses.

Impairment-related work expenses are ordinary and necessary business expenses that are:

  • Necessary for you to do your work satisfactorily;
  • For goods and services not required or used, other than incidentally, in your personal activities; and
  • Not specifically covered under other income tax laws.
It was a good question, though! 🙂

View solution in original post

Level 14

Can hearing aids be claimed as a business expense?

Thus for the employee, the father, as necessary business expense, and ordinarily used by any hearing impaired individual, the hearing aids would have been prior to TCJA deductible, but now not until after 2025.