Can I Write Off Scrubs on My Taxes?

A common question arises regarding the deductibility of work-related attire. While some job-related costs may offer tax benefits, the rules for claiming them on a tax return are specific and subject to federal and state regulations. Understanding these provisions helps determine whether work-related purchases, such as scrubs, can reduce taxable income. This article will outline the criteria and circumstances under which such expenses might be considered for a tax deduction.

Federal Tax Law for Employees

For most employees who receive a Form W-2, the ability to deduct unreimbursed employee business expenses, including the cost of work uniforms like scrubs, has been significantly altered. The Tax Cuts and Jobs Act (TCJA) of 2017 suspended the deduction for miscellaneous itemized deductions that were subject to the 2% adjusted gross income (AGI) limitation.

This suspension applies for tax years 2018 through 2025. Consequently, the vast majority of W-2 employees can no longer claim a federal tax deduction for the cost of their scrubs, even if they are required for their job and not reimbursed by their employer.

Situations Where Scrubs Are Deductible

While the general rule for W-2 employees has changed, certain specific scenarios still allow for the deduction of work attire like scrubs. Self-employed individuals, such as freelance nurses or independent contractors, operate under different tax rules. They can deduct ordinary and necessary business expenses on Schedule C (Form 1040), Profit or Loss from Business. This includes the cost of scrubs, provided the attire is appropriate and helpful for their trade or business.

Federal tax law also retains limited exceptions for specific categories of W-2 employees. These exceptions include qualified performing artists, fee-basis state or local government officials, and individuals with impairment-related work expenses. These groups may still be able to deduct unreimbursed employee expenses, including uniforms. However, these exceptions apply to a very small segment of the workforce and do not extend to the general employee population.

State tax laws can differ from federal regulations. Some states may still allow deductions for unreimbursed employee expenses, even if they are no longer deductible at the federal level. Taxpayers should consult their state’s tax department or a tax professional to understand their state’s rules regarding these deductions.

Qualifying Uniform Criteria

For scrubs or any other work attire to be considered a deductible expense, specific criteria must be met. The Internal Revenue Service (IRS) applies the “ordinary and necessary” test to business expenses. This means the expense must be common and accepted in the taxpayer’s industry and helpful and appropriate for their work.

Beyond this general test, uniforms must meet a stricter “not suitable for general or personal wear” standard. This criterion dictates that the clothing must be specifically required for the job and not adaptable for everyday use. Scrubs typically satisfy this requirement because they are distinct professional attire and are generally not worn outside of a professional setting. They are necessary for health and safety standards in many medical environments.

Deductible Expenses and Documentation

For those eligible to deduct the cost of scrubs, various related expenses can also be included. This includes the initial purchase price of the scrubs themselves, including tops, bottoms, and any required outerwear like lab coats or jackets. Costs associated with maintaining the professional appearance and functionality of the scrubs are also deductible. These maintenance expenses can include cleaning, repairs, and alterations necessary to keep the uniform in wearable condition.

Thorough documentation is essential to substantiate any claimed deductions for work attire. Taxpayers should retain detailed records, such as receipts for all scrub purchases, including the date, vendor, and amount. For cleaning expenses, retaining laundry service bills or maintaining a detailed log of home laundering costs (e.g., tracking detergent, water, and electricity usage specifically for uniform cleaning) is advisable. These records provide proof to the IRS in the event of an inquiry or audit, demonstrating the legitimacy and amount of the claimed expenses.