Are my work clothes deductible?
When Is Work Clothing Tax-Deductible?
Let’s clear up one of the most common tax myths I hear every year:
“I only wear this for work, so it must be deductible… right?”
Not exactly.
As a general rule, clothing is not tax-deductible, even if you bought it specifically for work and never wear it anywhere else. The tax code is very clear on this point, and the Internal Revenue Service has been consistent for decades.
There’s only one narrow exception:
👉 Work clothing is deductible only if it is not suitable for everyday wear.
Let’s break that down.
Clothing That Is Not Tax-Deductible
If an item of clothing could reasonably be worn on the street, out to dinner, or to Target on a Saturday, it’s not deductible — even if you only wear it to work.
That includes:
Business suits, blazers, skirts, and dresses
Professional attire like slacks, button-downs, or polos
Casual work clothing, such as khakis or plain white shirts
Shoes or boots that can be worn outside of work
Watches (these are never deductible, even if used for business)
Intent doesn’t matter here. If it can be worn off the job, the IRS treats it as personal clothing.
Yes, even if your job “requires” you to look professional.
Yes, even if you bought it only for work.
Yes, even if it lives in your office closet.
Clothing That Is Deductible
Now for the good news. Certain types of work clothing do qualify — but only if they clearly fall into one of these categories.
1. Required Uniforms (Not Suitable for Street Wear)
Uniforms are deductible when all three are true:
They’re required as a condition of employment
They’re distinctive or employer-specific
They’re not appropriate for everyday wear
Classic examples include:
Airline pilot uniforms with insignia
Professional sports uniforms and required gear
Nursing uniforms that can’t reasonably be worn off duty
The key factor isn’t the job — it’s whether the clothing functions as a uniform, not personal apparel.
2. Protective Gear
Protective equipment required to safely do your job is deductible under ordinary and necessary business expense rules.
This includes items like:
Steel-toed boots (when used exclusively for hazardous work)
Safety glasses
Gloves
Insulated or fire-resistant coveralls
Specialized safety footwear
If the gear exists to protect you from job-specific risks and isn’t something you’d reasonably wear in daily life, it generally qualifies.
3. Specialized or Industry-Specific Apparel
Some jobs require clothing that’s functional, messy, or highly specialized — and simply not adaptable for everyday use.
Examples include:
Hospital scrubs that are employer-required
Grease-stained mechanic overalls
Performance costumes for entertainers
Custom stage outfits or theatrical wear
If the clothing is clearly tied to job performance and would look wildly out of place anywhere else, it likely passes the test.
4. Promotional Clothing
Branded clothing can be deductible when it’s genuinely promotional and not personal apparel in disguise.
Think:
Employer-required shirts with permanent logos
Clothing worn specifically for marketing or branding events
Apparel that clearly identifies the business and isn’t used personally
A logo alone isn’t enough. The clothing needs to function as advertising, not casual wear.
What About Laundry and Dry Cleaning?
If the clothing itself is deductible, then cleaning and maintenance costs are deductible too.
That includes:
Dry cleaning
Laundering
Repairs necessary to keep the clothing usable
If the clothing doesn’t qualify, the cleaning doesn’t qualify either.
Independent Contractors: Different Rules
If you’re self-employed or an independent contractor, qualifying work clothing may still be deducted as a business expense on Schedule C.
The rules are straightforward:
The clothing must not be suitable for everyday wear
It must be ordinary and necessary for your business
You need to keep proper records
If it passes the test, it’s deductible — plain and simple.
Employees: Here’s Where It Gets Tricky
Before 2018, employees could deduct qualifying work clothing as a miscellaneous itemized deduction. That’s no longer the case.
Thanks to tax law changes, employees cannot deduct work clothing on their personal tax returns, even if the clothing isn’t suitable for everyday wear.
This elimination is permanent.
So what’s the workaround?
1) Employer Reimbursement (The Right Way)
Instead of deducting work clothing themselves, employees should seek employer reimbursement.
In some states — including California, Illinois, Montana, New Hampshire, North Dakota, and South Dakota — reimbursement is actually required by law.
Elsewhere, it’s optional but strongly recommended.
2) Accountable Plans (Your Best Friend)
When employers reimburse clothing costs under an accountable plan:
The reimbursement is tax-free to the employee
The employer gets the deduction
No payroll taxes are triggered
To qualify, the plan must follow three rules:
Expenses must be business-related
Employees must submit timely documentation
Any excess reimbursement must be returned within a reasonable time
The plan doesn’t need to be complicated — or even formally written — but having a simple written policy is smart and audit-defensible.
Final Takeaways
Here’s the bottom line:
Most work clothing is not deductible, even if purchased solely for work
Clothing is deductible only when it’s not suitable for everyday wear
Deductible categories are narrow: uniforms, protective gear, specialized apparel, and true promotional clothing
Cleaning costs are deductible only if the clothing qualifies
Independent contractors can still deduct qualifying work clothing
Employees cannot deduct work clothing — reimbursement is the solution
If you’re unsure whether something qualifies, that’s your cue to pause before claiming it. When it comes to clothing deductions, the IRS draws a bright line — and it doesn’t move easily.
If you want help setting up an accountable plan or figuring out what actually qualifies for your situation, that’s a conversation worth having before tax season gets messy.
Need help? Book a call with Lisa Brugman, EA & Associates.
