Your eye-glasses are going to be an itemized deductible medical expense so long as they are medically necessary to help correct your vision and not for show. If you have specialty glasses which are specifically work-related (i.e. they are necessary for work, and you do not wear them outside of work such as specialty prescription goggles do to dangerous work environment which require all employees to wear goggles which meet certain hazard safety guidelines) then you may be able to take an itemized deduction for employee expenses or a business deduction on Schedule C. Be very careful if you are going to attempt to take this as a business deduction as it may be challenged.
