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Can you write off can you write off clothes as a business expense?

TL;DR

Clothing can only be written off as a business expense if it is considered a uniform or protective gear that is not suitable for everyday wear.

Detailed Answer

Clothing expenses are deductible as a business expense only if the clothing is specifically required for work, is not suitable for everyday wear, and is not worn outside of work. Examples include uniforms, protective gear, and specialized clothing like costumes for performers. General business attire, even if required by an employer, is not deductible because it is suitable for everyday use.

Where to Put It on the Tax Form

Schedule C (Form 1040), Line 27a for sole proprietors or as an unreimbursed employee expense on Schedule A if itemizing deductions.

Real World Example

A construction worker purchases steel-toed boots and a hard hat required for safety on the job. These items are deductible because they are not suitable for everyday wear.

Audit Risk & Documentation Tips

There is a high audit risk for clothing deductions. Keep detailed receipts and documentation showing the clothing's necessity for your job and its unsuitability for everyday wear. Photographs and employer requirements can help substantiate the deduction.

IRS Reference

IRS Publication 529, Miscellaneous Deductions

Relevant Industries

PerformersConstructionHealthcareLaw 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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