Can I write off clothing for work?
TL;DR
Generally, clothing for work is not tax deductible unless it is specifically required for your job and not suitable for everyday wear.
Detailed Answer
Where to Put It on the Tax Form
Schedule A, Itemized Deductions, Line 21 - Unreimbursed Employee Expenses
Real World Example
A nurse who is required to purchase and wear scrubs specifically for work could deduct the cost of those scrubs. However, a lawyer who buys a suit for court but could also wear it to a social event cannot deduct the cost of the suit.
Calculation Required
A calculation is required for this deduction.
If the clothing is deductible, you would deduct the actual cost of the clothing. Keep track of all receipts and records of purchases.
Audit Risk & Documentation Tips
This is a commonly audited area, so it's important to keep detailed records. Keep receipts for all purchases and a log of when and where the clothing was worn for work. Also, have a copy of your employer's policy requiring the specific clothing.
IRS Reference
IRS Publication 529, Miscellaneous Deductions
Relevant Industries
Related Questions
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 3, 2025