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Is are work clothes tax deductible for self-employed tax deductible?

TL;DR

Work clothes are generally not tax deductible for self-employed individuals unless they are uniforms or protective clothing that are not suitable for everyday wear.

Detailed Answer

For self-employed individuals, clothing expenses can only be deducted if the clothing is required for work, is not suitable for everyday wear, and is a condition of employment. Examples include uniforms with a company logo or protective gear like hard hats and safety boots. Regular business attire, even if required by a client or profession, is not deductible. This is because such clothing can also be worn outside of work, making it non-deductible under IRS rules. Edge cases might include specialized costumes for performers, which could be deductible if they meet the criteria.

Where to Put It on the Tax Form

Schedule C, Line 27a for 'Other expenses'.

Real World Example

A freelance construction worker purchases steel-toed boots and a hard hat for $150 and $50, respectively. These items are deductible because they are necessary for the job and not suitable for everyday wear. The worker would report this $200 expense on Schedule C, Line 27a.

Audit Risk & Documentation Tips

Moderate audit risk. Keep receipts and documentation showing the necessity of the clothing for your work. Photographs of the clothing in use and any employer or client requirements for specific attire can also help substantiate the deduction.

IRS Reference

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

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 25, 2025

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