You may be able to deduct the cost of clothing or uniforms that are required as a condition of employment or are needed for safety purposes. But be prepared to prove that the clothing can’t usually be worn outside the job, as evidenced in the following Tax Court case:
A welder tried to deduct the cost of his boots, clothes and gloves. He didn’t provide any convincing evidence, however, that those items were unsuitable for general or personal wear. In fact, the welder admitted to the Tax Court judge that he was wearing the boots in court. (Nicely, TC Memo 2006-172)
Not surprisingly, the court denied the deduction.
The bottom line: If you qualify for a deduction, you must claim the cost of special clothing as a miscellaneous expense on your personal return, subject to the usual limits.
- Small Business Tax Deduction Strategies No matches