Is can you write off clothes as a business expense a business expense?
TL;DR
Clothing can only be written off as a business expense if it is not suitable for everyday wear and is specifically required for work.
Detailed Answer
Where to Put It on the Tax Form
Schedule C (Form 1040) for self-employed individuals or as an unreimbursed employee expense on Schedule A (Form 1040) if itemizing deductions.
Real World Example
A nurse purchases scrubs that are required for work and not suitable for everyday wear. The cost of these scrubs can be deducted as a business expense.
Audit Risk & Documentation Tips
Keep receipts and documentation showing that the clothing is required for your job and not suitable for everyday wear. Maintain a written policy from your employer if applicable, and take photographs of the clothing to demonstrate its specialized nature.
IRS Reference
IRS Publication 529, Miscellaneous Deductions; IRS Publication 334, Tax Guide for Small Business
Relevant Industries
Popular Related Pages
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