How Much Can You Deduct for Clothes for Work?

The Internal Revenue Service (IRS) outlines specific rules for deducting work-related clothing expenses from your taxable income. These rules are strict, focusing on the nature of the clothing and its suitability for everyday personal use. Understanding these guidelines helps determine if your work attire qualifies for a tax deduction.

Criteria for Deductible Work Clothing

For clothing to be deductible, it must meet two criteria established by the Internal Revenue Service. First, your employer must explicitly require you to wear specific garments or a uniform as a condition of your employment.

Second, the clothing must not be suitable for general or everyday wear. This means the attire should be distinctive and not adaptable to regular personal use outside of work. Examples include protective clothing like safety boots, hard hats, or specialized laboratory coats. Uniforms displaying a company logo or specific occupation, such as those worn by healthcare professionals or transportation workers, also commonly meet this requirement.

Standard business attire, like suits, dresses, or casual business wear, generally does not qualify for a deduction. Even if worn exclusively for work, these items are considered suitable for everyday use and do not meet the second criterion. These rules primarily apply to employees, as self-employed individuals may have different expense classifications.

Calculating Your Clothing Deduction

Determining the monetary amount of your potential clothing deduction involves considering the costs associated with both acquiring and maintaining the qualifying garments. This includes the initial purchase price of the clothing, as well as expenses for cleaning, repairs, and alterations necessary to keep the items in working condition. Only the portion of these expenses that your employer does not reimburse you for is potentially deductible. If your employer provides a clothing allowance or directly pays for your uniforms, those amounts cannot be included in your deduction calculation.

Historically, unreimbursed employee business expenses, including qualifying work clothing costs, were deductible as a miscellaneous itemized deduction. These deductions were subject to a 2% adjusted gross income (AGI) limitation, meaning only the amount exceeding 2% of your AGI could be deducted. However, under the Tax Cuts and Jobs Act of 2017, these miscellaneous itemized deductions are generally no longer available for most employees for federal income tax purposes for tax years 2018 through 2025. Consulting a tax professional is advisable for the most current guidance on deductibility.

Claiming the Deduction and Recordkeeping

Historically, unreimbursed work clothing expenses for employees were typically claimed on Schedule A (Form 1040), Itemized Deductions, as miscellaneous itemized deductions subject to a 2% adjusted gross income (AGI) floor.

Meticulous recordkeeping is paramount for substantiating any deduction, should it be allowed. You should retain all receipts for the purchase of qualifying clothing and for any associated maintenance costs, such as dry cleaning or repair services. These records should clearly show the date of the expense, the vendor, and the amount paid.

Maintaining a log or detailed record of how the clothing was used for work purposes can also be beneficial. This documentation helps demonstrate that the clothing met the “required by employment” and “not suitable for everyday wear” criteria. Accurate and organized records are essential for proving the legitimacy of your deductions if your tax return is ever reviewed by the IRS.