It is a common assumption that clothing purchased for work is tax deductible if it is only worn on the job. In reality, the IRS applies a much narrower rule.
As a general guideline, work clothing is not deductible if it is suitable for everyday wear, even if you purchased it exclusively for business use and never wear it outside of work.
Understanding where the line is drawn can help you avoid disallowed deductions and unnecessary audit exposure.
Most work clothing is not tax deductible, even if purchased only for work. The IRS allows deductions only when clothing is not suitable for everyday wear and is required for the job.
Clothing That Is Not Tax Deductible
Clothing used for work or business is not deductible if it can reasonably be worn as everyday attire.
This includes:
Business suits, dresses, skirts, and professional office attire
Casual work clothing such as khakis, plain shirts, or sweaters
Shoes or boots suitable for normal daily wear
Watches or accessories, even if used during work
The IRS does not consider intent or frequency of use. If the clothing could be worn outside of work, it is generally not deductible.
Clothing That May Be Deductible
Certain categories of work clothing can qualify when they meet specific requirements.
Required Uniforms
Uniforms that are not suitable for everyday wear and are required as a condition of employment or business activity may be deductible.
Examples include:
Airline pilot uniforms
Medical or nursing uniforms that cannot reasonably be worn off duty
Athletic uniforms used exclusively for professional performance
The key factor is that the clothing is distinctive and inappropriate for personal use.
Protective Gear
Protective equipment required to safely perform your job is generally deductible.
This may include:
Safety shoes or boots designed for specific hazards
Protective gloves, eyewear, or helmets
Insulated or specialized gear used in harsh or dangerous conditions
If the item is required for safety and not adaptable for everyday wear, it typically qualifies.
Specialized or Performance Apparel
Industry-specific clothing that cannot be worn as normal street clothing may be deductible.
Examples include:
Grease-stained overalls required for mechanical work
Stage or performance costumes designed exclusively for shows
Hospital scrubs that are not reasonably worn outside of work
Again, adaptability for personal use is the deciding factor.
Promotional Clothing
Clothing used to promote a business may be deductible only when it is clearly business-specific and not worn personally.
This usually requires:
Prominent company logos
Use limited to promotional or work activities
Clothing that would not normally be worn outside the business context
Subtle or generic logo placement is often not enough.
Laundry and Maintenance Costs
When work clothing is deductible, the cost of cleaning, laundering, and maintaining that clothing is also deductible.
If the clothing itself does not qualify, related cleaning expenses do not qualify either.
Independent Contractors vs Employees
Independent Contractors
Independent contractors may deduct qualifying work clothing as a business expense if the clothing:
Is not suitable for everyday wear
Is ordinary and necessary for the business
Is properly documented
These expenses are typically reported on Schedule C.
Employees
Employees cannot deduct work clothing on their personal tax returns, even if the clothing is not suitable for everyday wear.
This rule is permanent under current law.
However, employees may receive tax free reimbursement from their employer under an accountable plan. When structured correctly:
The employee is not taxed on the reimbursement
The employer deducts the cost as a business expense
This is often the only way for employees to receive tax benefit for qualifying work clothing.
The Bottom Line
Most work clothing is not deductible, even when purchased exclusively for the job. Deductions are limited to narrow categories such as required uniforms, protective gear, specialized apparel, or clearly identifiable promotional clothing.
Trying to push the boundaries on clothing deductions is a common audit trigger. Understanding the rules before claiming these expenses helps protect both your deductions and your return.
If you are unsure whether a work clothing expense qualifies, or if you want to structure reimbursements correctly through your business, we can help you evaluate the rules and avoid common mistakes. Talk to us today.
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