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can i write off winter clothes

TL;DR

Winter clothes are generally not deductible as they are considered personal expenses. However, if the clothing is specific to your trade and unsuitable for everyday wear, it may be deductible.

Detailed Answer

Winter clothes, like coats and boots, are typically considered personal expenses and are not deductible. However, if you purchase clothing that is required for your job and not suitable for everyday wear, such as uniforms or specialized gear (e.g., insulated coveralls for an outdoor construction worker), these can be deductible as a business expense. The clothing must be specifically required by your employer or necessary for your business, and it must not be suitable for general wear. For example, a ski instructor could deduct the cost of specialized ski gear required for teaching, but not regular winter coats or boots.

Where to Put It on the Tax Form

Schedule C, Line 27a for self-employed individuals or Form 2106 for employees if unreimbursed by the employer.

Real World Example

An HVAC technician purchases $300 worth of insulated coveralls and gloves specifically for working outdoors in winter conditions. These items are not suitable for everyday wear, so the technician can deduct the $300 as a business expense on Schedule C, Line 27a.

Audit Risk & Documentation Tips

Moderate. Keep detailed records including receipts, a description of the clothing, and documentation showing it is required for your job. If applicable, maintain a letter from your employer stating the requirement for specific clothing. Photos of the clothing in use during work can also be helpful.

IRS Reference

IRS Publication 529, Miscellaneous Deductions; IRS Publication 535, Business Expenses.

Relevant Industries

ConstructionOutdoor GuidesSki InstructorsHVAC Technicians

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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 October 19, 2025

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