Expenses incurred for personal assistants can be deductible when the services provided are directly related to the operation of your business. The expense must be ordinary and necessary, and the assistant’s duties should support business functions rather than personal tasks. Detailed records of hours worked, services performed, and related costs are essential for substantiation. Be aware that if any portion of the assistance is used for personal matters, only the business‐related portion is deductible. Professional advice and review of current IRS regulations are recommended to ensure proper treatment.