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Can freelancers deduct are work clothes tax deductible?

TL;DR

Freelancers can only deduct work clothes if they are not suitable for everyday wear and are required as a condition of their job.

Detailed Answer

Work clothes are deductible if they are specifically required for your job and are not suitable for everyday wear. For example, a costume for a performer or a uniform for a security guard may be deductible. However, regular business attire, even if required by your client or employer, is not deductible because it can be worn outside of work.

Where to Put It on the Tax Form

Schedule C (Form 1040), Line 27a for self-employed individuals

Real World Example

A freelance actor purchases a costume specifically for a role in a play. This costume is not suitable for everyday wear, so the cost is deductible as a business expense.

Audit Risk & Documentation Tips

Keep receipts and any documentation that shows the clothing is required for your job. Take photos of the clothing to demonstrate that it is not suitable for everyday wear. Maintain records of any correspondence with clients or employers that specify the clothing requirement.

IRS Reference

IRS Publication 529, Miscellaneous Deductions

Relevant Industries

FreelancersPerformersSecurity PersonnelConstruction Workers

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Disclaimer: This is for informational purposes only and should not be construed as tax or legal advice. Always consult your tax advisor.

Page created on July 15, 2025

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