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Is are work clothes tax deductible for self-employed a business expense?

TL;DR

Work clothes are generally not deductible unless they are specific to your trade or profession and unsuitable for everyday wear. Common misconceptions include thinking that business attire qualifies as a deductible expense.

Detailed Answer

Work clothes are deductible if they are required for your job and not suitable for everyday wear. This includes uniforms, protective gear, and specialty clothing like costumes for performers. For example, a construction worker can deduct safety boots and hard hats, while a stage actor can deduct costumes. However, a business suit, even if required for work, is not deductible because it can be worn outside of work. To qualify, the clothing must be specifically required by your employer or necessary for your business, and it must not be adaptable to general use.

Where to Put It on the Tax Form

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

Real World Example

A freelance chef purchases a set of chef's uniforms and aprons totaling $300. These items are necessary for their work and not suitable for everyday wear, thus they can deduct the full $300 as a business expense on Schedule C, Line 27a.

Audit Risk & Documentation Tips

The audit risk is moderate. Keep detailed receipts and records of purchases, including a description of the clothing and its necessity for your business. If possible, maintain a log or note from a client or employer specifying the requirement for such clothing.

IRS Reference

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

Relevant Industries

PerformersConstruction WorkersMedical ProfessionalsChefs

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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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