Can I Write This Off?

Can you write off are work clothes tax deductible for self-employed?

TL;DR

Work clothes are generally not tax deductible for self-employed individuals unless they are uniforms or protective clothing that are specifically required for the job and not suitable for everyday wear.

Detailed Answer

The IRS allows deductions for work clothes if they are required as a condition of employment and are not suitable for everyday wear. This includes uniforms (e.g., police or military uniforms) and protective clothing (e.g., hard hats, safety boots). Ordinary clothing, even if purchased specifically for work, is not deductible. For example, a suit worn by a lawyer is not deductible because it can be worn outside of work. However, a costume required for a theatrical performance or a branded uniform with a company logo that cannot be worn outside of work would be deductible.

Where to Put It on the Tax Form

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

Real World Example

A freelance construction worker purchases steel-toed boots and a hard hat required for safety on job sites. These items are deductible because they are necessary for work and not suitable for everyday wear. If the total cost is $250, this amount can be deducted on Schedule C, Line 27a.

Audit Risk & Documentation Tips

Moderate. Keep receipts and documentation showing that the clothing is required for your work and not suitable for everyday wear. Photos of the clothing in use, employer requirements, or contracts specifying the need for such attire can also support your deduction.

IRS Reference

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

Relevant Industries

Performing ArtsConstructionHealthcareLaw Enforcement

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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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