Is can you write off clothes as a business expense a valid tax write-off?
TL;DR
Clothing can only be written off as a business expense if it is specifically required for work and not suitable for everyday wear.
Detailed Answer
Where to Put It on the Tax Form
Schedule C, Line 27a for sole proprietors or as an unreimbursed employee expense on Schedule A if itemizing deductions.
Real World Example
A construction worker can deduct the cost of steel-toed boots and a hard hat, as these are required for safety and not suitable for everyday wear.
Audit Risk & Documentation Tips
The audit risk for clothing deductions is relatively high, as the IRS scrutinizes these claims. Keep detailed receipts and documentation showing that the clothing is required for your job and not suitable for everyday wear. Photographs of the clothing and any employer requirements can also be helpful.
IRS Reference
IRS Publication 529, Miscellaneous Deductions
Relevant Industries
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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