Can I Deduct Work Clothes on My Taxes?
Navigate the specific IRS guidelines to determine if your work clothing expenses are tax deductible. Get clarity on eligibility and how to claim.
Determining if work clothing expenses are tax deductible can be complex. Specific Internal Revenue Service (IRS) rules dictate what qualifies. This article clarifies these regulations to help you understand eligible expenses.
General Rules for Work Clothes Deductions
For work clothes to be deductible, they must meet specific IRS criteria. The expense must be “ordinary and necessary” for your business or job, meaning it is common and helpful for your trade or business activity, as outlined in IRS Code Section 162.
The clothing must also be unsuitable for everyday wear, meaning it cannot be adaptable to general or personal use outside of work. Clothing worn for personal comfort or convenience, even at work, does not qualify. The cost must also be reasonable.
This rule prevents deducting regular wardrobe items. For instance, a business suit, though worn for work, is adaptable for personal use and thus not deductible.
Deductions for Employees and Self-Employed
Deducting work clothes expenses differs for W-2 employees and self-employed individuals. The Tax Cuts and Jobs Act (TCJA) of 2017 suspended miscellaneous itemized deductions subject to the 2% adjusted gross income (AGI) limit for W-2 employees.
Consequently, unreimbursed employee business expenses, including qualifying work clothes, are generally no longer deductible for W-2 employees under IRS Code Section 67. If an employer reimburses these expenses under an accountable plan, the employee does not deduct the costs, and the reimbursement is not taxable income.
Self-employed individuals, like sole proprietors or independent contractors, can deduct ordinary and necessary business expenses directly against their income. This includes qualifying work clothes that are required for their trade or business and unsuitable for everyday wear. These expenses reduce taxable business income.
These deductions are reported on Schedule C (Form 1040), Profit or Loss From Business, which calculates net self-employment income. This allows self-employed individuals to lower their overall tax liability.
Examples of Deductible and Non-Deductible Clothing
Specific examples illustrate deductible work clothing. Uniforms are common, such as those for police officers, firefighters, healthcare professionals, or transportation workers. They are required for the job and not suitable for general wear. Cleaning and maintenance costs for these uniforms are also deductible.
Protective gear also qualifies, including safety glasses, steel-toed boots, hard hats, and specialized gloves. These items protect workers from hazards and are not for everyday personal use. Lab coats for scientists or medical professionals are another example, fitting the criteria due to their specific work function.
General work attire is typically not deductible. This includes suits, dresses, blouses, or slacks, even if worn only for work, because they are adaptable for personal use. Even if an employer requires a specific dress code, if the clothing can be worn outside of work, it is generally not deductible.
Clothing that replaces personal attire is also not deductible. For instance, if a job requires plain clothes like jeans and a t-shirt that you would otherwise wear, the cost is not deductible. The focus is on whether the clothing is specifically designed for a work function and has no significant personal utility.
Claiming Your Work Clothes Deduction
Self-employed individuals deducting work clothes must keep meticulous records. The IRS requires substantiation with receipts, invoices, or other documentation showing the amount, date, and purpose of each expense. A log or journal detailing clothing use can further support the deduction.
These expenses are reported on Schedule C (Form 1040), Profit or Loss From Business. Depending on the expense, it might be listed under “Supplies” on Line 22 or “Other expenses” on Line 27a. For example, a protective uniform cost might be under supplies, while cleaning costs could be under other expenses.
For most W-2 employees, this deduction is no longer available due to the TCJA. Employees should not claim these expenses as miscellaneous itemized deductions on Schedule A (Form 1040). If an employer reimburses qualifying work clothes expenses under an accountable plan, the employee does not report the reimbursement as income or deduct the expense.
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References
1. IRS. “Publication 529, Miscellaneous Deductions.” Accessed August 3, 2025.
2. IRS. “Publication 535, Business Expenses.” Accessed August 3, 2025.