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Can I deduct can you write off work clothes?

TL;DR

Work clothes can be deductible if they are required for your job and not suitable for everyday wear. Common misconceptions include thinking that regular business attire qualifies for a deduction.

Detailed Answer

To deduct work clothes, they must be specifically required by your employer or necessary for your business, and they must not be suitable for everyday wear. Examples include uniforms, protective gear, or branded apparel. Regular business attire, such as suits or dresses, is not deductible even if required by your employer, as these can be worn outside of work. For instance, a construction worker can deduct the cost of steel-toed boots and hard hats, while a lawyer cannot deduct the cost of a business suit.

Where to Put It on the Tax Form

Schedule C, Line 27a for sole proprietors. For employees, unreimbursed work expenses are no longer deductible under the Tax Cuts and Jobs Act (2018-2025).

Real World Example

A freelance photographer who needs a specific type of outdoor gear, such as waterproof jackets and boots for shoots in adverse weather, can deduct these expenses as they are necessary and not suitable for everyday wear.

Audit Risk & Documentation Tips

Audit risk is moderate. Keep detailed records such as receipts, employer requirements, and photos of the clothing. Document how the clothing is used exclusively for work and not suitable for everyday wear. Maintain a log if the clothing is part of a uniform or has a company logo.

IRS Reference

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

Relevant Industries

ConstructionHealthcarePerforming ArtsManufacturing

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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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