Are Scrubs Tax Deductible? Who Can and Cannot Claim

Understanding which work-related expenses qualify for a tax deduction can be complex for many taxpayers. Among the common inquiries is whether the cost of work clothing, specifically scrubs worn in medical or healthcare settings, can be deducted from taxable income. The ability to claim such expenses depends on specific tax rules and an individual’s employment status, which dictates how these costs are treated for federal income tax purposes.

General Rules for Deducting Work Clothing

The Internal Revenue Service (IRS) sets criteria for deducting the cost of work clothing. To be deductible, the clothing must satisfy two conditions. First, the employer must require the clothing as a condition of employment. This requirement might be due to safety regulations, health standards, or a company policy. Second, the clothing must not be suitable for general or everyday wear. Examples often include uniforms with company logos, specialized protective gear, or distinctive attire for a particular profession. If the clothing meets these two tests, the costs associated with its purchase and maintenance, such as cleaning, may also be deductible business expenses.

Deductibility of Scrubs: Employee vs. Self-Employed

The deductibility of scrubs largely depends on whether an individual is a W-2 employee or a self-employed professional. For W-2 employees, federal tax law changes, specifically the Tax Cuts and Jobs Act (TCJA) of 2017, mean unreimbursed employee business expenses, including the cost of work clothing like scrubs, are no longer deductible for tax years 2018 through 2025. This means a W-2 employee cannot deduct the cost of their scrubs, even if required by their employer and not suitable for everyday wear.

Conversely, self-employed individuals, such as independent contractors or sole proprietors in the healthcare field, may be able to deduct the cost of their scrubs. If scrubs meet the “required and not suitable for general wear” conditions, these costs are deductible as ordinary and necessary business expenses. Such expenses are typically reported on Schedule C (Form 1040), Profit or Loss from Business. Scrubs often meet the “not suitable for general wear” test because they are sterile, specific in color or style to a medical environment, or may have institutional branding, making them distinctly professional attire. This deduction can also extend to the costs incurred for cleaning and maintaining these professional garments.

Documentation and Record Keeping

For eligible self-employed individuals, accurate documentation is crucial when claiming business expenses, including the cost of scrubs. Maintaining accurate records helps substantiate deductions in the event of an IRS inquiry. It is advisable to keep detailed receipts for all purchases of scrubs and any related cleaning services. Beyond receipts, taxpayers should maintain a clear record of the date of purchase, the vendor, and the specific item bought. Taxpayers need to keep these records for a minimum of three years from the date they filed their original tax return or two years from the date they paid the tax, whichever is later.