Can I deduct clothing I purchased for business?
The short answer is, probably not. The IRS is VERY specific about what a deductible clothing expense is and they will look at your industry and deduction claim to evaluate whether or not your expense is actually deductible.
The rule boils down to two requirements:
- You are REQUIRED to wear the clothes as a condition of your employment
- AND the clothes are NOT suitable for everyday wear
For example, you buy a nice dress shirt to wear to work. That would NOT be deductible. However, if the dress shirt is required and perhaps has a logo or special attributes that make it not suitable to wear anytime, then it may be deductible.
If you are not sure if your clothing is deductible, it probably isn’t, but it’s always a good idea to run the deduction past your tax accountant.