hearing aids

[jeff4]

A client (lawyer) wants to deduct hearing aids as a business expense (not medical for obvious 7.5% reason), since he bought the aids to hear the judge during evidentiary hearings.

Schedule C deductible, or 'no way' and move them to Schedule A?

Thanks for your thoughts.

Stay safe.

[IRonMaN]

Tell him nice try.  He doesn't want to deduct all of his food costs too?  I mean if he starves to death, he won't be able to hear the judge either.  No way to justify anything other than schedule A.

[IRonMaN]

Tell him nice try. He doesn't want to deduct all of his food costs too? I mean if he starves to death, he won't be able to hear the judge either. No way to justify anything other than schedule A.

Edit - a little hiccup in the system - two posts for the price of one.  Must be discount days at Intuit.

[qbteachmt]

Ha ha ha.

@jeff4 

Are you simply afraid to tell this client the truth? Is that why you asked the Internet?

"Surveys tell me..." is not how to help this client.

[BobKamman]

All I know is what I found in IRS Pub 907

Impairment-Related Work Expenses
If you are disabled, you can take a business deduction for expenses that are necessary for you to be able to work. If you take a business deduction for these impairment-related work expenses, they are not subject to the 7.5% limit that applies to medical expenses.
You are disabled if you have:
• A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed; or
• A physical or mental impairment (including, but not limited to, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working.

Impairment-related expenses defined. Impairment-related expenses are those 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.

[sjrcpa]

I'm gonna guess he'll use them "other than incidentally, in your personal activities"

[Just-Lisa-Now-]

So I can deduct all the reading glasses I buy and keep at the office to read the teeny tiny writing on W2s that people bring in?  I honestly hadnt even consdered this.

[George4Tacks]

Yes, to reading glasses, especially for the sdi amounts in box 14. I have been deducting hearing aids for decades. Clients to react well to HUH? As I age, I am beginning to think that what is deductible might Depend®!

[BobKamman]

@sjrcpa 

Ours not to do and die
Ours to find some reasons why
–Tennyson

If you had any clients with hearing aids, you would know that they use them as little as possible.   If someone told me he only used them at work, I WOULD AGREE WITH HIM.  (Yes, I know, I'm shouting.  I have to, he doesn't use the hearing aids around me.)

I found this interesting excerpt from a Tax Court order:

"Petitioner should note that if he is deaf or hard of hearing, the Court can provide an audio loop for amplification to be used with a hearing aid in the "T" position. If petitioner's hearing aid does not have a "T" position and/or petitioner uses American Sign Language as his predominant means of communication, he should arrange for a sign language interpreter to assist him at his trial."

I didn't know about "T" settings, but what if those cost more than the $500 models sold at Costco?  A deduction for the difference, maybe?  

[Just-Lisa-Now-]

I had a client coming in yesterday, he lost his hearing aid and needed to have a sworn statement notarized stating that it was lost so he could get a break on the replacement price....when he got to my office he was searching his car for a face covering before coming in the office, and found the lost hearing aid on the floor of the car!  LOL 

[qbteachmt]

As a vendor to the State teaching under a Vocational Rehab program, I had to approve purchases such as Zoom Text accessories that allow disabled students to do their classroom work, or even allow them to do classroom work at home, using their own tools. Which makes the point that you don't belittle the real disabled folks by trying to tweak how to apply the tax rules, without being considered a bit of a *$%*.

[George4Tacks]