Can I Write This Off?

Is are work clothes tax deductible a valid tax write-off?

TL;DR

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

Detailed Answer

To deduct work clothes, they must be specifically required by your employer or necessary for your business, and they must not be suitable for everyday wear. Examples include uniforms with a company logo, safety gear like steel-toed boots or hard hats, and specialized clothing like chef's coats. Regular business attire, even if required by an employer, is not deductible. The clothing must be used exclusively for work purposes to qualify.

Where to Put It on the Tax Form

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

Real World Example

A construction contractor purchases $500 worth of safety gear, including a hard hat and steel-toed boots, specifically required for job sites. These items are deductible because they are necessary for the job and not suitable for everyday wear.

Audit Risk & Documentation Tips

Moderate audit risk. Keep detailed receipts and, if applicable, employer documentation stating that the clothing is required. Photographs of the clothing being used on the job can also be helpful. Maintain a log of when and where the clothing was used to support the exclusive business-use claim.

IRS Reference

IRS Publication 529, Miscellaneous Deductions.

Relevant Industries

ConstructionHealthcareCulinaryLaw 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 25, 2025

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