Level 1
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Business & farm

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! 🙂