Glasses Deduction

[Burke]

TP had cataract surgery 20 years ago, and lens implants. Within 5 years, had to have glasses for distance (driving). Then, about five years ago had to have different glasses for computer use, mid-range. Now, has to have stronger prescription for computer glasses and wants to know if he can deduct as bus exp. Glasses stay in the desk in his office and are only used there for work on the computer. Does not take them home, uses older pair for that. Mmmm...

[erchess]

Philosophy re small amounts

I think you could make a case for the business deduction. I am assuming that the client either can't claim Sch A Medical or doesn't need the glasses there in order to do so. There is a general doctrine (I believe but don't have a cite) to the effect that under certain circumstances a physical handicap can lead to medical expenses being valid business expenses if they make it possible for the handicapped person to function on the job.

However the tax savings is not great enough to really be worth even going to audit over it much less going to tax court and honestly a typical auditor is going to be of the opinion that of course glasses are personal. A monitor on the desk at work or a magnifying filter attached to the monitor would win easily but in my opinion the fact that the glasses serve the same purpose won't get you anywhere.

People who know my posts may be surprised to see me say this. It does go against the practices at the storefront firms where I learned this business but then if my views of things stop evolving I might as well retire.

[Burke]

Well, the dadgum things cost $422. They are prescription and not even a designer frame. Eye exam not included in that price. Cost of glasses only. I think I am in the wrong business.

[taxxcpa]

Deduction for glasses

I think they would only be deductible as a medical expense on Schedule A.

If they were a special type of glass required as a "tool" of his work, it might be deductible, but if other people with better eyesight could do the same kind of work without the glasses, then it would not qualify.

Many people work on a computer without glasses. I, myself, need glasses to work on my computer, but I never deduct them.

[DaveO]

But our green eye shades are deductible right?

[Uncle Sam]

Glasses Deduction

Bus. Expense - Hearing Aid for Physician ( 1 2)

I had posted this thread in the early part of June for a client who wanted to take a 100% business deduction for a hearing aid - claiming without good hearing - he can't practice medicine.
The answer was - NO.
NYEA cited a court case going back to around 1955 where an attorney tried the same thing - and court said it's not a business deduction.

[Kram BergGold]

Gray area

This is a gray area to me. I would go for it, if I believed the client about the glasses being left at the office. In TTB on page 4-8 there are examples of medical expenses being allowed as business expenses. So there is some precedent for such a deduction.

[gkaiseril]

You might have a very slim chance, if one could prove 100% business use somehow. But this is generally accepted as a normal and usual medical expense for all individuals. Any use of the glasses outside of the business would result is the lose of the deduction.

Does the client only wear the glasses to review his business return and not his personal return?

[taxea]

I agree with taxxcpa...even if he does the new lens surgery it is a Sch A deduction. The new surgery is catarac surgery with an improved lens rather than the standard lens. By the way....medicare will cover all but the improved lens.

[Burke]

That's kind of where I am on the subject. Might fit ordinary, and certainly necessary, definition. Still it is for a medical condition, even though he could not work without them. Not an employee, so it would be Schedule C. There is argument for both positions. Don't think an auditor would go for it.

[New York Enrolled Agent]

This is a gray area to me. I would go for it, if I believed the client about the glasses being left at the office. In TTB on page 4-8 there are examples of medical expenses being allowed as business expenses. So there is some precedent for such a deduction.

Charles

Do you really think you have substantial authority on this to take the glasses without a disclosure.

A snip from the case Uncle referenced 23 TC 803

The crux of this question is whether these expenses are personal or business within the meaning of the tax law. Admittedly, a hearing aid is a personal thing, but by a particular use can it acquire a business aspect? We do not believe that a hearing aid is different in principle from eye glasses or false teeth. One would hardly consider that eye glasses were a deductible business expense;

[taxxcpa]

Business deduction

If you work in a lot of places you are required to wear a coat and tie. If glasses are deductible, why not allow you to deduct your coat and tie. You might never wear a coat and tie anywhere but at work, but unless it is a uniform, you could not deduct it.

Only some special type of glasses that could not be used anywhere but in your work would be deductible. Whether you used them elsewhere would not be relevant. The relevant question would be "COULD" they be used in non-work situations like driving a car, reading the newspaper, etc.