What qualifies?
- Scrubs and lab coats
- Shirts or jackets with permanent company logos or patches
- Coveralls and jumpsuits
- Chef coats and kitchen uniforms
- Military uniforms (when not on active duty)
- Delivery driver uniforms
- Flight crew uniforms
The uniform must be required AND not suitable for general wear. Both conditions must be met.
Cleaning and maintenance
If your uniform is deductible, the cost of cleaning, laundering, and repairing it is also deductible. This includes dry cleaning, alterations, and replacement costs.
Self-employed vs. employee
Self-employed individuals deduct uniform costs on Schedule C. Employees can no longer deduct unreimbursed uniform costs on their personal returns (eliminated 2018-2025 by the Tax Cuts and Jobs Act). However, employers can reimburse employees for uniform costs tax-free under an accountable plan.
IRS Reference
See IRS Publication 529 (Miscellaneous Deductions). For self-employed: Schedule C business expense. The "not adaptable to general use" test comes from Pevsner v. Commissioner.
See IRS Publication 529 (Miscellaneous Deductions). For self-employed: Schedule C business expense. The "not adaptable to general use" test comes from Pevsner v. Commissioner.
Track uniform and supply costs
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