I believe they can be under very limited circumstances. If your new hearing aid is Bluetooth enabled to a smart phone AND the phone is 100% your business phone AND if the hearing aid is used to connect to the phone for business phone conversations, I believe there is a good argument that it is a business tax deduction. Remember, there is in question that a Bluetooth enable headphone (such as Bose) used for business would be a business tax deduction. Anyone have any comments on this?
