If you are asking if she can deduct this as a job-related expense, no. Only special accommodations for someone to do their job would be deductible.
This would be deductible as a medical expense because it is a general health/hearing requirement and is used more than incidentally in her personal activities.
"You can deduct impairment-related expenses as business expenses if they 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." https://www.irs.gov/pub/irs-pdf/p463.pdf
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
