When it counts
- A required uniform, with your business name or logo, that you could not reasonably wear as everyday clothing.
- Protective clothing and safety gear that the work requires, like steel-toe boots, a hard hat or a welding jacket.
- Costumes and specialty clothing used only in performances or productions.
- Cleaning and upkeep of clothing that counts as a uniform.
- It goes on Schedule C, line 27b, other expenses.
When it doesn't
- Suits, dresses, slacks, regular shoes and similar clothes. The test is whether they are suitable for everyday wear. It does not matter whether you actually wear them anywhere else.
- Clothing the job does not require.
- Clothing you wear for work only because it looks professional.
- Gym clothes and workout gear. Fitness costs are personal expenses, even when staying in shape helps your business.
A worked example
You work on job sites that require steel-toe boots. You buy a pair for $180.00. Separately, you buy a $400.00 suit for client meetings.
- Steel-toe boots: required, protective, not made for everyday wear. Your write-off: $180.00
- Suit: it could be worn anywhere. Your write-off: $0.00
The boots go on Schedule C, line 27b.
What records to keep
- The receipt, with the date and amount.
- A note that the job requires it, such as a safety rule or a uniform policy.
- If it is a uniform, what it looks like or the policy that requires it.
Common questions
Can I deduct clothes I wear only for work?
Not if they could be worn as everyday clothes. A suit worn only for work is still personal. The test is whether the clothing is suited to everyday wear.
Do I need a logo for it to count?
A logo alone does not decide it. A required uniform with your business name that is not suited to everyday wear can count. The test is still whether the clothing is suitable for everyday wear.
Can I deduct dry cleaning?
Yes for clothing that counts as a uniform, including its cleaning. Cleaning for everyday clothes is personal.
Sources
- IRS Publication 334, Tax Guide for Small Business: personal and business expenses.
- Instructions for Schedule C: where other expenses go.
Also cited by the WriteOff rules: 26 U.S.C. sections 162 and 262, Revenue Ruling 70-474 on uniforms, and Pevsner v. Commissioner, 628 F.2d 467 (5th Cir. 1980), on the everyday wear test.
Related guides
- Are courses and education tax deductible?Yes, when it improves skills you already use. Training for a new trade does not count.
- Are business gifts tax deductible?Yes, up to $25 per person per year. Wrapping and shipping are outside the limit.
- Is a laptop tax deductible?Yes, for the share you use for work. Under $2,500 you can usually deduct it this year.