Can I Write Off Clothes for Work on My Taxes?

Many individuals wonder if the clothing they wear for their jobs can reduce their tax burden. Generally, the cost of personal clothing, even if worn exclusively for work, is not tax deductible. However, there are specific and narrow exceptions under which work-related clothing expenses may qualify for a deduction.

Qualifying Characteristics of Deductible Work Clothing

For work clothing to be considered tax deductible, it must meet two distinct criteria established by the Internal Revenue Service (IRS). First, the clothing must be required as a condition of employment. This means your employer mandates you wear particular attire for your job duties. Second, the clothing must not be suitable for general or everyday wear; it cannot be adapted for ordinary street use.

The “not suitable for general wear” rule distinguishes personal from business expenses. For example, a business suit, even if purchased solely for work and never worn otherwise, is not deductible because it is suitable for everyday activities or social events. The IRS considers such items personal expenses, even if your job requires a professional appearance.

Specific Examples of Deductible Attire

Uniforms that identify an employee with a company or occupation, such as those worn by nurses, police officers, or airline personnel, are deductible. They are required by the employer and are not suitable for everyday use due to company logos, specific designs, or professional identity.

Protective clothing and safety gear also qualify as deductible work attire. Examples include hard hats, safety shoes, goggles, and flame-resistant coveralls, worn to protect the worker from physical harm or hazardous materials. These items are necessary for the job and are not adaptable for daily personal wear. Theatrical costumes worn by performers are deductible, provided they are required for a performance and are not suitable for general street wear.

Expenses related to maintaining these deductible items, such as cleaning, laundering, and repairs, are also eligible for deduction. For instance, the cost of dry cleaning a uniform with a company logo or washing safety gear is included in the overall deduction.

How to Claim the Deduction

Historically, unreimbursed employee expenses, including qualifying work clothing, were claimed as a miscellaneous itemized deduction on Schedule A (Form 1040). However, the Tax Cuts and Jobs Act (TCJA) of 2017 significantly changed federal tax law.

For tax years 2018 through 2025, most unreimbursed employee expenses are not deductible for federal income tax purposes. This means W-2 employees cannot claim these costs on their federal tax returns during this period.

There are limited exceptions to this federal suspension for specific categories of employment. These include Armed Forces reservists, qualified performing artists, fee-basis state or local government officials, and employees with impairment-related work expenses. While federal rules have restricted these deductions, various states may have different tax laws. Some states still allow deductions for unreimbursed employee expenses, including work uniforms, on their state income tax returns.

Required Documentation

Maintaining records is necessary to substantiate any claimed deductions for work clothing. Taxpayers should keep all receipts for the purchase of qualifying clothing and for related maintenance expenses like cleaning or repairs. These records should clearly show the date of purchase or service, the amount paid, the name of the supplier, and a description of the item or service.

It is advisable to retain any employer statements or written policies that require specific attire, as this demonstrates the clothing is a condition of employment. For self-employed individuals, a log detailing the dates and purposes of use for the clothing can further support the deduction. These records are important for validating expenses in the event of an IRS inquiry or audit.