Hearing impairment occurs when there's a problem with or damage to one or more parts of the ear. Conductive hearing loss results from a problem with the outer or middle ear, including the ear canal, eardrum, or ossicles.
Probate is a legal proceeding to administer certain kinds of property (called probate property) owned by someone who has died (the decedent), to see that claims, expenses and taxes are properly paid, and to see that the remaining estate is distributed to those entitled to receive it under the terms of the decedentâs will or under Ohio law.
Assuming this allocation is reasonable, you may deduct the fees for nonpersonal matters as long as the deduction amount exceeds the 2% floor. Tax deductibility of legal expenses in the estate planning context is not very clear and fraught with danger. Care should be taken before claiming the deduction.