Can I deduct are airpods tax deductible?

AirPods may be deductible as a business expense if they are used primarily for business purposes, such as making business calls, participating in virtual meetings, or listening to work-related content. If the AirPods are used for both personal and business purposes, only the portion of the expense attributable to business use is deductible. For example, if you use them 70% of the time for business and 30% for personal use, you can only deduct 70% of the cost. It's important to document the business use percentage to substantiate the deduction. If the AirPods are used exclusively for personal purposes, they are not deductible.