For the IRS. Expenditures for personal or living expenses, including clothing, generally are not deductible. Even clothing worn in connection with a trade or business is not deductible unless it meets three tests. To be deductible, the clothing:
- must be required by the employer or essential to employment;
- must not be suitablefor general or personal wear; and
- must not be wornfor general or personal wear.
The tax code does allow deducting the cost and upkeep of work clothes that meet two requirements:
- You must wear them as a condition of your employment.
- The clothes must not be suitable for everyday wear.
It is not enough that you wear distinctive clothing. The clothing must be specifically required by your employer. Nor is it enough that you do not, in fact, wear your work clothes away from work. The clothing must not be suitable for taking the place of your regular clothing. However, you can deduct the cost of protective clothing required in your work, such as safety shoes or boots, safety glasses, hard hats, and work gloves.
Examples of workers who may be able to deduct the cost and upkeep of work clothes are: delivery workers, firefighters, health care workers, law enforcement officers, letter carriers, and transportation workers (air, rail, bus, etc.).
For more information on this subject please refer to the IRS website www.irs.gov/publications/p529/ar02.html