This is a question we are asked by both employees and business owners. You are required to wear a suit at work. You hate wearing a suit and you would never wear a suit outside of work. You should be able to deduct the cost of purchasing a suit. Right? No, you are not able to deduct your suit purchase.
Two Main Rules for Work Clothes Deduction
There are two main rules for deducting the cost and upkeep of work clothes.
1) You must wear them as condition of your employment.
2) The clothes aren’t suitable for everyday wear.
The first rule can be easily met. Your employer requires you to wear a suit or dress shirt and slacks. This means your must wear this attire as condition of you employment.
It is the second rule that disqualifies most attire purchases. You have to purchase a suit for your employment but you would never wear the suit outside of work. This may be true but you could wear the suit outside of work as well. The suit is suitable for everyday wear. It doesn’t matter whether or not you would wear the suit outside of work. There are many people that would wear a suit as everyday wear. Because many people would wear a suit personally, the purchase of a new suit will generally never be tax deductible.
Deductible Work Clothing
Generally the cost of clothing required for the following workers are deductible: delivery workers, firefighters, health care workers, law enforcement officers, letter carriers, professional athletes, and transportation workers (air, rail, bus, etc.).
Musicians and entertainers may be able to deduct the cost of costumes and accessories purchased for performances.
Protective clothing required for construction jobs are deductible. This may include safety shoes or boots, safety glasses, hard hats, and work gloves.
Non-Deductible Clothing
Any clothing that is suitable for everyday wear is not deductible. This may include the following:
– Any normal informal attire such as jeans and t-shirts. This includes white shirts and bib overalls purchased by painters or blue work clothes worn by a welders.
– Any normal formal attire such as suits, dress shirts, dress pants, and khakis.
– Generally military uniforms for full-time active duty personnel.
– Exceptions: You are on duty as a reservist and you are restricted to wear a military uniform when not on duty
– You are in a local military and you are not allowed to wear the uniform off-duty
– You are a civilian faculty or staff member of a military school.
Please contact us if you have any questions on deducting the cost of work clothes.