Can I Write This Off?

Can freelancers deduct can you write off clothes as a business expense?

TL;DR

Generally, freelancers cannot deduct clothing as a business expense unless it is a uniform or costume that is not suitable for everyday wear. Common misconceptions include believing that professional attire is deductible.

Detailed Answer

Clothing is only deductible if it is specifically required for your work, not suitable for everyday wear, and not adaptable to general use. For example, a costume for a performer or a uniform with a company logo for a delivery driver may be deductible. However, a suit or business casual attire, even if required by a client or for a business meeting, is not deductible as it can be worn outside of work. The IRS is strict about this rule to prevent abuse, so the clothing must be unique to the profession and not adaptable to general use.

Where to Put It on the Tax Form

Schedule C, Line 27a for 'Other Expenses'.

Real World Example

A freelance actor purchases a $200 costume specifically for a role in a theater production. This costume is not suitable for everyday wear and is required for the performance, making it deductible as a business expense.

Audit Risk & Documentation Tips

Audit risk is Moderate. Keep detailed records including receipts, a description of the clothing, and documentation showing the requirement for your work (e.g., a contract or role description). Photographs of the clothing in use and any specific guidelines from clients or employers can also help substantiate the deduction.

IRS Reference

IRS Publication 529, Miscellaneous Deductions; IRC §162.

Relevant Industries

FreelancersPerformersDelivery ServicesConstruction 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 25, 2025

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