The IRS allows certain items of clothing to be written off as business expenses, depending on how they’re used. You have to be self-employed to write off your work clothes. Nurses and healthcare professionals can write off the costs of their scrubs as a 100% work-related uniform.
Qualifying Clothing Expenses
In order to qualify as a write-off:
- You have to wear it for work, and
- You can only wear it for work.
Additionally, entertainers such as actors, dancers, and musicians may be required to purchase and wear certain costumes and clothing expressly for their performances. However, it is vital to keep records of the clothes and items you write off in order to claim the deduction.
The clothes you can write off for work must be worn every day for work, and only for work. The test to determine if your clothes are tax-deductible is to ask yourself if you would get weird looks if you wore the attire outside of work.
Non-Deductible and Reimbursable Work Clothing
Standard W-2 employees will find themselves bearing the costs of any required uniforms and work clothing as they are no longer entitled to work-clothing write-offs. As an employee, your best approach is to negotiate reimbursement for these out-of-pocket clothing expenses with your employer.
You can deduct the cost of uniforms and their upkeep (dry cleaning) if both of the following apply:
- Your job requires that you wear special clothing such as a uniform.
The only way you can write off a piece of clothing for work is if you have your logo affixed permanently and in a visible spot.
You can potentially deduct dry cleaning and laundry costs for clothes if you can delineate that it was for business only. This is a very grey area.
Small business owners can claim these expenses to reduce their taxable income. Yes, you can write off clothes for work as long as they’re necessary for your job and you can’t wear them in your everyday life, according to the IRS.
Can I write off clothing as a business expense?
The IRS allows you to write off certain work clothes as business expenses. To qualify, you must be self-employed. Examples include protective clothing, uniforms, and clothes with your company logo.
You can deduct uniforms and cleaning costs if your job requires special clothing. Put your logo on clothing to make it deductible.
It’s hard to write off everyday work clothes. But clothes only worn for your job do qualify. Safety gear and equipment may also be deductible. Laundry costs for deductible clothes further reduce your taxes.
How much can you deduct for clothes?
To write off clothes, they must be mandatory for your job and unsuitable for everyday wear. Include clothing costs with other miscellaneous deductions. Work clothes are deductible only to the extent they exceed 2% of adjusted gross income. That’s the amount you can deduct.
If running a business requires protective clothing, you can deduct the costs. Charitable contributions of clothing in good condition get tax deductions, up to 60% of adjusted gross income. Keep receipts to verify expenses. Consult a tax professional about limits on deductions.