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posted Jun 4, 2019 3:16:38 PM

Can I deduct commuting miles and cost of hearing aids as a disabled worker?

 I've been hearing impaired since birth - congenital hearing loss,work in government and require the use of two hearing aids to perform my job. I have a government job. Can I deduct these items as an impaired worker? 


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Level 3
Jun 4, 2019 3:16:39 PM

No, hearing aids are something that you could use for everyday life, other than incidentally, and commuting expenses to and from work are not deductible for anyone.  


"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."

https://www.irs.gov/publications/p535


"

You can't include in medical expenses the cost of transportation in the following situations.

  • Going to and from work, even if your condition requires an unusual means of transportation.

  • Travel for purely personal reasons to another city for an operation or other medical care.

  • Travel that is merely for the general improvement of one's health.

  • The costs of operating a specially equipped car for other than medical reasons." https://www.irs.gov/publications/p502#en_US_2018_publink1000179021