Clothing and Uniforms

Work clothes are generally not deductible unless they are required for your job and not suitable for everyday wear. This includes uniforms, safety equipment, and specialized clothing (like a chef's uniform or medical scrubs). Regular business attire (suits, dresses, etc.) is not deductible. The clothing must be specifically required by your employer and not adaptable for personal use.

Workboots and uniforms are deductible if they are required as a condition of your employment and are not suitable for everyday wear. For example, if you work in a plant where safety boots and specific uniforms are mandatory, and these items are not adaptable to general use, you can deduct their cost as a work-related expense. However, if the clothing can be worn outside of work, it is not deductible.