According to the IRS, you can deduct any expense that is related to your profession as long as it is considered common and helps you in conducting your business.
But what counts as a legitimate deduction?
Here, actors and models are often required to undergo a makeover for different roles or projects. So they can deduct the cost of haircuts and other styling necessities as a business expense under
“research items”. However if your profession is not directly related to entertainment then you cannot deduct hair care as a
business expense.
If you require grooming items/services for business purposes, you can deduct cost for the same from your gross income as a legitimate business expense.