Can I Write This Off?

Can freelancers deduct can you write off work clothes?

TL;DR

Freelancers can generally only deduct work clothes if they are not suitable for everyday wear and are specifically required for their job, such as uniforms or protective gear.

Detailed Answer

Work clothes are deductible if they are required for your job and not suitable for everyday wear. This includes uniforms, protective clothing, or specialized attire like costumes for performers. Ordinary clothes, even if worn for work, are not deductible. For example, a freelance construction worker can deduct steel-toed boots and hard hats, but a freelance graphic designer cannot deduct a suit worn to meet clients.

Where to Put It on the Tax Form

Schedule C, Line 27a for business expenses.

Real World Example

A freelance actor purchases a costume specifically for a role in a theater production. The cost of the costume is $500. Since the costume is not suitable for everyday wear and is required for the job, the actor can deduct this expense on Schedule C, Line 27a.

Audit Risk & Documentation Tips

Moderate audit risk. Keep receipts and documentation showing the necessity of the clothing for your work. Photographs of the clothing in use, contracts, or job descriptions requiring specific attire can support the deduction.

IRS Reference

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

Relevant Industries

FreelancersPerformersConstruction WorkersHealthcare Professionals

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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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