Can I Write This Off?

Can freelancers deduct are work clothes tax deductible for self-employed?

TL;DR

Work clothes are generally not deductible for self-employed individuals unless they are considered a uniform or protective gear necessary for the job.

Detailed Answer

For freelancers and self-employed individuals, clothing expenses are deductible only if the clothing is specifically required for the job and not suitable for everyday wear. This includes uniforms or protective gear, such as safety boots or hard hats. Regular business attire, even if required by a client, is not deductible as it can be worn outside of work.

Where to Put It on the Tax Form

Schedule C (Form 1040), Part II, Line 27a

Real World Example

A freelance construction worker can deduct the cost of steel-toed boots and a hard hat as these are necessary for safety and not suitable for everyday wear.

Audit Risk & Documentation Tips

To minimize audit risk, keep receipts and documentation showing that the clothing is required for your work and not suitable for everyday use. Photographs of the clothing in use and any employer or client requirements can also support your deduction.

IRS Reference

IRS Publication 529, Miscellaneous Deductions; IRS Publication 334, Tax Guide for Small Business

Relevant Industries

FreelancersSelf-EmployedConstructionPerforming Arts

Popular Related Pages

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

Back to Search