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Is can you write off work clothes tax deductible?

TL;DR

Work clothes are generally not deductible unless they are uniforms or specialized clothing not suitable for everyday wear.

Detailed Answer

Work clothes are deductible only if they are required for your job and not suitable for everyday wear. This includes uniforms, protective gear, and specialized attire like costumes for performers. Regular business attire, even if required by your employer, is not deductible. For example, a police officer's uniform is deductible, but a business suit for an office worker is not. The clothing must be specifically required by your employer or necessary for your business, and it must not be adaptable to general use as ordinary clothing.

Where to Put It on the Tax Form

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

Real World Example

A freelance construction worker purchases $500 worth of steel-toed boots and hard hats, which are required for safety on job sites. These expenses are deductible on Schedule C, Line 27a, as they are necessary and not suitable for everyday wear.

Audit Risk & Documentation Tips

Moderate audit risk. Keep detailed records, including receipts and any employer requirements for specific clothing. Take photos of the clothing to demonstrate its specialized nature and unsuitability for everyday wear. Maintain a log of when and where the clothing was used for work purposes.

IRS Reference

IRS Publication 529, Miscellaneous Deductions; IRS Publication 463, Travel, Gift, and Car Expenses.

Relevant Industries

PerformersConstruction WorkersHealthcare ProfessionalsLaw 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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