Self-employed and small business owners often seek ways to maximize deductions, and to know which expenses are deductible can significantly impact their taxable income. However, one area that is often found to be confusing is the work clothing deduction. Read on to find out if the cost of your recent clothing purchases will make it as a deduction on your next return. 

IRS Deductibility Criteria for Work Clothing 

Generally, the cost of acquisition and maintenance of uniforms or work clothing is deductible as an ordinary and necessary business expense if they meet the following criteria: 

1. Required in Your Job, Trade, or Profession – it must be specifically required as a condition of employment or in the practice of trade or profession and  

2. Not Suitable for Everyday Use – Clothing must not be the type adaptable to general or continued usage to the extent that they take the place of regular clothing.  

Examples of Deductible Work Clothing 

1. Work Uniforms  

• Distinctive work uniforms of police officers, firefighters, letter carriers, nurses, bus drivers, and railway men are deductible as specified under IRC Section 162. 

• Company-required uniforms with distinctive marks such as a reflective strip across the shirt for visibility can be deductible as long as they are not suitable for everyday use. A polo or dress following the company required color is not deductible since they are still regular pieces of clothing that one can use outside of work. 

• Locum tenens lab coat, surgical caps, and medical scrubs are deductible.  

2. Protective Clothing 

• Work clothing or gear that provides protection against work hazards are deductible. Those in the construction business are allowed to deduct the cost and maintenance of hard hats, specialized clothing or overall, protective gloves, safety glasses, and steel-toed boots. 

3. Costumes 

• Those in the entertainment or theatrical industry may deduct their costumes as long as they are not suitable for everyday use. 

4. Promotional Clothing 

• Clothing used for your company or brand promotion such as those shirts with logo embroidery or printed slogan can be deductible business expense. 

Clothing that are Not Deductible 

Business suits or typical office clothing such as slacks, dress pants and shirts, or blouses are not deductible, even if it is required in your profession or business since these items are also suitable for everyday use. Also, ordinary shoes are not deductible.  

Want to learn more? 

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