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Is can you write off clothes as a business expense tax deductible?

TL;DR

Clothing is generally not deductible as a business expense unless it is a uniform or protective clothing that is not suitable for everyday wear.

Detailed Answer

Clothing expenses are deductible only if the clothing is specifically required for your work, is not suitable for everyday wear, and is not adaptable to general use. For example, a branded uniform for a retail employee or protective gear for a construction worker is deductible. However, a business suit or casual attire, even if required by your employer, is not deductible because it can be worn outside of work. The IRS is strict about this rule to prevent abuse, so the clothing must be clearly distinctive to your business or profession.

Where to Put It on the Tax Form

Schedule C, Line 27a for sole proprietors or Form 2106 for employees claiming unreimbursed expenses.

Real World Example

A construction worker purchases steel-toed boots and a hard hat specifically required for job site safety. These items are deductible because they are necessary for work and not suitable for everyday wear.

Audit Risk & Documentation Tips

Audit risk is moderate. Keep detailed records including receipts, employer requirements, and photographs of the clothing. Documentation should clearly show the necessity of the clothing for your specific business or job role.

IRS Reference

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

Relevant Industries

ConstructionHealthcarePerforming ArtsRetail

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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 18, 2025

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