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

TL;DR

Work clothes are generally not deductible unless they are uniforms or specialized clothing that are not suitable for everyday wear.

Detailed Answer

For self-employed individuals, clothing expenses are deductible only if the clothing is required for your work, is not suitable for everyday wear, and is not adaptable to general use. Examples include safety gear like hard hats or protective suits for construction workers, or uniforms with a company logo. Regular business attire, even if required by your employer or client, is not deductible. The IRS is strict about this distinction, and the clothing must be specifically required by your profession and not suitable for personal wear.

Where to Put It on the Tax Form

Schedule C, Line 27a for other expenses.

Real World Example

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

Audit Risk & Documentation Tips

Moderate. Keep detailed receipts and documentation showing that the clothing is required for your work. Photos of the clothing in use, purchase receipts, and any employer or client requirements can help substantiate the deduction. Be prepared to demonstrate that the clothing is not suitable for everyday wear.

IRS Reference

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

Relevant Industries

ConstructionPerforming ArtsHealthcare ProfessionalsManufacturing

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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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