Can My Work Clothing Be Used As A Tax Deduction?

The first step to determining whether your clothes can be used as deduction is to figure out whether your clothes are also suitable for other uses other than work. For example, the IRS has repeatedly said that a suit cannot be deducted as part of a uniform because it has other uses. Just because an anchorwoman or attorney bought the suit exclusively work, it could also be used for everyday wear or events such as a wedding, court, bar mitzvah, etc.

However, the IRS has accepted deductions for theatrical costumes, hard hats, and other safety gear. The IRS has also accepted deductions for police and military uniforms. For example, a police officer can deduct both the cost of their uniform, and, should they choose to have it professionally cleaned, the cost for keeping the uniform looking good.

If you plan on attempting to deduct work clothing on your income taxes, make sure to keep receipts that show proof of purchase of the uniform along with whatever maintenance used for upkeep such as dry cleaning, shoe-shining, or tailoring. The clothing costs can be deducted as a “Miscellaneous Itemized Deduction” on the Schedule A attachment to your tax return. But, be aware that work clothes are among the miscellaneous deductions that are only deductible to the extent the total exceeds 2 percent of your adjusted gross income. If you’re unsure of whether your work clothes would qualify for a deduction, contact the professionals at The Center for Financial, Legal and Tax Planning for help.