Can I Write This Off?

Can I write off my workboots and uniforms if I work in a plant?

TL;DR

Yes, you can write off workboots and uniforms if they are required for your job and not suitable for everyday wear.

Detailed Answer

Workboots and uniforms are deductible if they are required as a condition of your employment and are not suitable for everyday wear. For example, if you work in a plant where safety boots and specific uniforms are mandatory, and these items are not adaptable to general use, you can deduct their cost as a work-related expense. However, if the clothing can be worn outside of work, it is not deductible.

Where to Put It on the Tax Form

Schedule A (Form 1040), under 'Job Expenses and Certain Miscellaneous Deductions'

Real World Example

An employee at a chemical plant is required to wear steel-toed boots and flame-resistant uniforms. The cost of these items is deductible because they are necessary for safety and not suitable for everyday wear.

Calculation Required

A calculation is required for this deduction.

You must calculate the total cost of the workboots and uniforms and ensure that your total miscellaneous deductions exceed 2% of your adjusted gross income (AGI) to be deductible.

Audit Risk & Documentation Tips

Keep receipts for all work-related clothing purchases and any employer documentation stating the requirement for specific attire. This will help substantiate your deduction if audited.

IRS Reference

IRS Publication 529, Miscellaneous Deductions

Relevant Industries

ManufacturingIndustrialConstructionSafety Compliance