No, personal grooming expenses like haircuts are not deductible, even if they are for work-related appearances. IRS rules for filing S-Corp taxes exclude personal expenses from deductions. Only grooming expenses directly tied to a specific business requirement, such as stage makeup or costumes for performers, may qualify in certain cases. These exceptions are typically narrow, and the expense must be clearly related to the business activity. To ensure compliance and maximize eligible deductions, it's a good idea to consult a CPA for clarity on allowable grooming-related deductions specific to your situation.