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

TL;DR

Work clothes are generally not deductible for self-employed individuals unless they are uniforms not suitable for everyday wear or required protective clothing.

Detailed Answer

For self-employed individuals, clothing expenses are deductible only if the clothes are specifically required for work and are not suitable for everyday wear. This includes uniforms, protective gear, or specialty attire necessary for a job. For example, a costume for a performer or a hard hat for a construction worker would be deductible. However, a business suit or regular clothing that can be worn outside of work is not deductible. The IRS is strict about this rule to prevent personal expenses from being claimed as business deductions.

Where to Put It on the Tax Form

Schedule C, Line 27a for self-employed individuals.

Real World Example

A freelance chef purchases a set of chef's uniforms and aprons specifically required by the restaurant where they work. These items are not suitable for everyday wear and are therefore deductible as a business expense on Schedule C.

Audit Risk & Documentation Tips

Moderate audit risk. Keep detailed records, including receipts, invoices, and any employer requirements for specific clothing. Take photos of the clothing and maintain a log of when and where they are used. Ensure that the clothing is not suitable for everyday wear to substantiate the deduction.

IRS Reference

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

Relevant Industries

PerformersConstruction WorkersHealthcare ProfessionalsChefs

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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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