Can I Write This Off?

How do I deduct can you write off clothes as a business expense on my taxes?

TL;DR

Clothing is generally not deductible as a business expense unless it is a uniform or protective clothing that is specifically required for your job and not suitable for everyday wear.

Detailed Answer

To deduct clothing as a business expense, the items must be both required for your job and not suitable for everyday wear. This includes uniforms with a company logo, protective gear like hard hats or safety goggles, and specialty clothing such as theatrical costumes. Regular business attire, even if required by your employer or client, is not deductible. For example, a suit worn by a lawyer or a dress worn by a real estate agent is not deductible because it can be worn outside of work.

Where to Put It on the Tax Form

Schedule C, Line 27a for self-employed individuals. For employees, unreimbursed expenses are no longer deductible under the Tax Cuts and Jobs Act of 2017.

Real World Example

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

Audit Risk & Documentation Tips

The audit risk is moderate. Keep detailed records including receipts, employer or client requirements, and photographs of the clothing. Maintain documentation that clearly shows the clothing is not suitable for everyday wear and is required for your job.

IRS Reference

IRS Publication 529, Miscellaneous Deductions; IRS Publication 463, Travel, Entertainment, Gift, and Car Expenses.

Relevant Industries

Performing ArtsConstructionHealthcareManufacturing

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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 25, 2025

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