What IS deductible?
- Uniforms with company logos or specific requirements (scrubs, hard hats, steel-toe boots)
- Protective gear: Safety goggles, gloves, high-vis vests, fire-resistant clothing
- Costumes: If you're a performer and the costume isn't wearable as regular clothing
- Specialized clothing: Non-slip restaurant shoes, construction gear
The key test: would a reasonable person wear this clothing outside of work? If yes, it's not deductible.
What is NOT deductible?
- Business suits, even if you only wear them to client meetings
- Dress shoes, even expensive ones bought specifically for work
- "Business casual" clothing
- A new wardrobe for a new job
The IRS has been consistent on this for decades. A suit is a suit, regardless of whether you'd wear it to a barbecue.
Dry cleaning and laundry
If your work clothing IS deductible (uniforms, protective gear), the cost of cleaning and maintaining that clothing is also deductible.
Dry cleaning your business suits? Not deductible, because the suits themselves aren't deductible.
IRS Reference
See IRS Publication 529 (Miscellaneous Deductions) and Tax Court case Pevsner v. Commissioner (1980), which established the "adaptable to general use" test for clothing deductions.
See IRS Publication 529 (Miscellaneous Deductions) and Tax Court case Pevsner v. Commissioner (1980), which established the "adaptable to general use" test for clothing deductions.
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