Are you required to wear certain clothes to work to maintain a specific appearance? If so, have you ever wondered if you can count the expensive clothing you buy to wear to work as a business expense? Many employees think that they can consider work attire to be the same as a uniform, and therefore should be tax deductible.
It is possible, according to the tax code, to deduct work clothing, but only if both statements apply:
- You are required to wear the clothes as a condition of your employment
- The clothing can’t be suitable to wear everyday – meaning you never wear the clothing outside of work.
Regular business attire or office wear does not meet the above requirements, because to the IRS, it’s not enough that your work clothes are never worn outside of work. Clothing must not be suitable to worn as everyday clothing, which in many cases, business clothing is.
Some professions, such as firefighters, medical office staff, law enforcement, letter carriers, athletes, and those who work in transportation industries (air, rail, bus, driver) have to wear required standard uniforms, and those are not worn outside of work. Protective gear is usually required, and therefore eligible for a deduction. This includes safety goggles, boots, work gloves, hard hats and other personal protective gear.
There are some employee business expenses that you may deduct if required by your employer. However, when it comes to work clothes, in order to deduct the cost, regardless of any other employee business expense rule, the clothing has to be unsuitable for everyday wear.
