Can Military Write Off Haircuts on Taxes as a Work Expense?

Tax deductions can reduce taxable income, but not all expenses qualify. A common question is whether military personnel can deduct haircuts as work-related expenses, given the strict grooming standards required by the military.

Criteria for Tax-Related Grooming Expenses

The Internal Revenue Code (IRC) generally considers personal grooming expenses non-deductible, as they are deemed personal and not directly tied to earning income. Exceptions exist if the expenses are both “ordinary” (common in the taxpayer’s field) and “necessary” (appropriate for the trade or business). For military personnel, the key question is whether grooming standards are so unique that they qualify as a business necessity.

The IRS applies these criteria strictly. In Pevsner v. Commissioner, the court ruled clothing expenses non-deductible because the items could be worn outside of work. Similarly, military haircuts, while specific, may not meet the exclusivity requirement, as such styles can also be maintained for personal reasons.

Military Uniform vs Personal Grooming

Military uniforms are generally deductible if they cannot be worn as everyday attire and are required for employment. They are essential to military duties, symbolizing authority and cohesion. Grooming, however, occupies a gray area. Even when employers mandate grooming standards, the IRS does not typically allow deductions for such expenses because they are not exclusively work-related. Haircuts, for example, fail the exclusivity test since they can also serve personal purposes.

Recordkeeping for Potential Claims

Detailed recordkeeping is crucial for any taxpayer considering deductions, particularly in ambiguous areas like grooming expenses for military personnel. Military members should document expenses and official guidelines outlining grooming standards to provide context. Such documentation could include receipts, service directives, or correspondence that highlights the necessity of adhering to specific grooming requirements.

To strengthen claims, individuals should maintain a clear log of all related expenses, separating personal and professional costs. This log should include the frequency and nature of grooming services to clarify which aspects are directly tied to military requirements.

Filing Options for These Deductions

Taxpayers considering deductions for grooming expenses must understand the correct forms and methods. Those itemizing deductions use Schedule A (Form 1040), which lists individual deductions. Work-related expenses, however, are subject to the 2% adjusted gross income (AGI) threshold, meaning only the portion exceeding 2% of AGI is deductible.

Given the difficulty of proving exclusivity for grooming expenses, military personnel may benefit from consulting a tax professional. An advisor can evaluate the likelihood of a successful claim, ensure compliance with tax laws, and explore other deductions or credits available to military members.