The general rule
The IRS considers personal grooming (haircuts, styling, skincare, everyday makeup) to be personal expenses regardless of your profession. A real estate agent who gets a haircut before showing houses? Personal. A consultant who buys makeup for client meetings? Personal.
The logic: everyone needs to maintain their appearance. It's not a business expense just because you happen to work.
The performer exception
Performers can deduct hair and makeup costs when:
- The styling is specifically for a performance, audition, or shoot
- It's clearly different from their everyday appearance (stage makeup, wigs, special effects)
- The costs are documented as production expenses
A model's makeup for a specific photo shoot: deductible. That same model's regular salon visit: not deductible.
What about personal brand / content creators?
This is a gray area. Content creators who appear on camera may argue that professional styling is a production cost. The IRS hasn't provided clear guidance here. If you deduct it, keep detailed records showing the expense was for specific content production, not general appearance.
Personal grooming: IRC Section 262 (personal expenses not deductible). Performer exception: case law, particularly Hamper v. Commissioner. Report deductible costs on Schedule C.
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