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Is can you write off work clothes a business expense?

TL;DR

Work clothes can generally be deducted as a business expense only if they are not suitable for everyday wear and are required as a condition of your employment.

Detailed Answer

To deduct work clothes as a business expense, the clothing must be specifically required for your job and not suitable for everyday wear. For example, uniforms, protective gear, or branded apparel with a company logo that cannot be worn outside of work are deductible. However, regular business attire, such as suits or dresses, even if required by your employer, are not deductible because they can be worn outside of work. Specific industries like construction or healthcare often have clothing that meets these criteria.

Where to Put It on the Tax Form

Schedule C, Line 27a for self-employed individuals. For employees, unreimbursed work clothes expenses are no longer deductible due to the Tax Cuts and Jobs Act of 2017.

Real World Example

A construction worker purchases $500 worth of steel-toed boots and a hard hat, both required for safety on the job site and not suitable for everyday wear. These expenses can be deducted on Schedule C, Line 27a.

Audit Risk & Documentation Tips

Moderate. 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 or safety guidelines can be helpful. Maintain a log of when and where the clothing was used for work purposes.

IRS Reference

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

Relevant Industries

ConstructionHealthcarePerforming ArtsLaw Enforcement

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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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