What qualifies?
- Steel-toe safety boots
- Rubber or waterproof work boots (for specific work conditions)
- Insulated boots for cold-weather work
- Non-slip restaurant shoes
- Electrical hazard (EH) rated boots
- Hard hats, safety glasses, gloves, ear protection
- High-visibility vests and clothing
The key test: could you reasonably wear them to a restaurant? If yes, they're not deductible. Steel-toe boots? Nobody wears those for fun.
Maintenance and replacement
If your work boots are deductible, so is the cost of maintaining them: resoling, waterproofing treatment, replacement laces. And when they wear out, replacement boots are deductible too.
IRS Reference
Protective clothing and safety equipment: IRC Section 162 as ordinary and necessary business expenses. Same "not suitable for everyday wear" test as clothing. Report on Schedule C.
Protective clothing and safety equipment: IRC Section 162 as ordinary and necessary business expenses. Same "not suitable for everyday wear" test as clothing. Report on Schedule C.
Track safety gear expenses
Hivebooks categorizes your work gear purchases so they're ready for Schedule C.
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