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Is are work clothes tax deductible a business expense?

TL;DR

Work clothes are generally not deductible unless they are uniforms or protective clothing that are specifically required for your job and not suitable for everyday wear.

Detailed Answer

Work clothes can be deducted as a business expense only if they are required for your job, not suitable for everyday wear, and you must pay for them yourself. Examples include uniforms with a company logo, protective gear like hard hats or steel-toed boots, and specialty outfits for professions like firefighters or chefs. Regular business attire, even if required by your employer, is not deductible. The clothing must be specifically required as a condition of employment and not adaptable to general use.

Where to Put It on the Tax Form

Schedule C, Line 27a for self-employed individuals. For employees, unreimbursed work expenses are not deductible under current tax law due to the suspension of miscellaneous itemized deductions subject to the 2% floor.

Real World Example

A self-employed construction worker purchases $300 worth of steel-toed boots and a hard hat, both required for safety on job sites. These items are deductible on Schedule C as they are necessary and not suitable for everyday wear.

Audit Risk & Documentation Tips

Moderate audit risk. Keep receipts and maintain records showing the necessity of the clothing for your job. If possible, obtain a written statement from your employer or a job description that specifies the requirement for such clothing. Photographic evidence of the clothing in use can also be helpful.

IRS Reference

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

Relevant Industries

ConstructionHealthcarePerforming ArtsFood Service

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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 18, 2025

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