Maybe. This is what the IRS says.
The expense qualifies as a business expense if all the following apply.
•Your work clearly requires the expense for
you to satisfactorily perform that work.
•The goods or services purchased are
clearly not needed or used, other than incidentally, in your personal activities.
•Their treatment isn’t specifically provided
for under other tax law provisions.
Example. You are blind. You must use a
reader to do your work, both at and away from
your place of work. The reader's services are
only for your work. You can deduct your expenses for the reader as a business expense.
The problem here is that LASIK benefits both your work life and your private life. Potentially you could argue that you would have been fine wearing glasses at home. But unlike the situation where a blind person might buy 2 sets of electronic assistive devices and deduct one set that stays at work (while the set that stays at home is a personal medical expense deduction with the higher limits), your lasik can't be separated into work and personal use.
"Not needed or used in your personal activities" is going to rule this out for you I think. If you do include it as a work expense, it is obviously at your own risk of audit.
