Checkmark iconCan I Write This Off?

How do I deduct are work clothes tax deductible for self-employed on my taxes?

TL;DR

Work clothes are generally not deductible unless they are required for your job and not suitable for everyday wear. Common misconceptions include thinking that any professional attire is deductible.

Detailed Answer

Work clothes can be deducted if they are specifically required for your job and are not suitable for everyday wear. This includes uniforms or protective clothing like safety gear. For example, a costume for a performer or a uniform for a nurse is deductible, but a business suit is not. The clothes must be a condition of your employment and not adaptable to general use. Self-employed individuals can deduct these expenses as business expenses on their Schedule C.

Where to Put It on the Tax Form

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

Real World Example

A freelance stage actor purchases a $300 costume specifically for a role in a play. This expense is deductible because the costume is required for the job and not suitable for everyday wear. The actor would report this expense on Schedule C, Line 27a.

Audit Risk & Documentation Tips

Moderate audit risk. Keep detailed records, including receipts, invoices, and any documentation showing that the clothing is required for your job. Photographs of the clothing in use and contracts specifying the requirement can also be helpful.

IRS Reference

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

Relevant Industries

PerformersConstruction WorkersHealthcare ProfessionalsChefs

Popular Related Pages

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 18, 2025

Back to Search