Can I write off headphones

Headphones are deductible as a business expense if they are used primarily and directly for business activities. For example, if a freelance video editor uses headphones exclusively for editing client videos, the cost can be deducted. However, if the headphones are used for both personal and business purposes, only the portion attributable to business use is deductible. It's important to maintain clear records to substantiate the business use. If headphones are used for a home office, they may also qualify under home office equipment deductions.