In general, teeth whitening expenses are not typically allowed as a business expense. There have been situations where taxpayers were successful in making a claim; however, they needed to demonstrate that their whitened teeth had a direct impact on their income. Actors and media personalities have been able to make this claim since their jobs required white teeth and were able to demonstrate a direct positive improvement in their income.   While the odds of successfully making a deduction for this expense are slim, your tax preparer may feel that there is a chance of the IRS accepting the claim. The claim may be split between business and personal in some cases since there is a benefit to your personal and business life.