Can I write off Clothing?

Can You Deduct Clothing as a Business Expense? Here’s What the IRS Says!

If you’ve ever wondered whether you can write off that sleek new ‘fit or branded business attire for a photo shoot, you’re not alone. As entrepreneurs and professionals, we invest in looking the part—but does the IRS see it as a deductible business expense? Let’s break it down.

IRS Rules on Deducting Work Clothing

The IRS has a simple test when it comes to clothing deductions:

✅ Required for your job – The clothing must be specifically mandated for your work or business.

✅ Not suitable for everyday wear – Even if you only wear it for work, if it could be worn outside of work, the IRS won’t allow the deduction. This even means things you normally would not wear outside of work/that branding photo shoot.

Under IRC §162(a), business expenses must be ordinary and necessary to be deductible. Treasury Regulation §1.162-5 further clarifies that clothing is only deductible if it meets both of the above criteria.

What’s Deductible?

✔ Uniforms – Required work uniforms for police officers, firefighters, medical professionals, or service workers. Read more below on logos…

✔ Protective Gear – Hard hats, steel-toe boots, gloves, safety goggles—anything essential for safety on the job. Unfortunately, for us in the online business world, we probably won’y fall into this category.

✔ Specialized Costumes – Actors, entertainers, or performers can deduct costumes that aren’t worn in daily life. ← now let’s take a real world example here. In 2024, I performed on stage at an accounting conference, XeroCon. I chose to run the expense of my performance attire through my business. Since I’m not technically in the business of performing, I realize this is a grey area, as much of the tax code is. I’ve kept proof (this photo & videos) of being on stage, and furreal, I will never wear this jacket again. But in the grand scheme of things, if I get audited and have that one expense disallowed, I’m okay with that.

Where it gets riskier is when you do this frequently for every photo shoot.. that I wouldn’t recommend.

What’s NOT Deductible?

❌ Business Attire – That stylish blazer, even if it’s “only for work,” doesn’t qualify. If it’s suitable for general wear, the IRS says no. Let’s talk about that fringe again! This is where that grey area happens. Did I use it for an actual performance? Yes. Is it ‘suitable for daily wear?’ Also yes.

❌ Branded Clothing – Even if you slap a logo on it, even if it’s still normal clothing (like a polo or dress shirt), it may not deductible. However, there isn’t specific guidelines on this. So if you require all of your team to wear branded shirts at a conference, you may be able to deduct this as a marketing expense.

❌ Outdoor Workwear – Unless it’s protective gear (e.g., a construction worker’s safety vest), everyday items like jackets or boots don’t make the cut.

Real-World Tax Cases: Why Business Clothing Gets Denied

The IRS and courts have been very clear on this. Take Pevsner v. Commissioner (1980)—a boutique manager was required to wear Yves Saint Laurent clothing at work, but the court ruled against her deduction because the clothes were suitable for daily wear.

Even a TV news anchor’s business suits were denied in Revenue Ruling 70-474, proving that “work clothes” often don’t pass the IRS test.

How to Deduct Work Clothing the Right Way

If your clothing does qualify, or if you are willing to stand behind your decision, here’s what you need to do:

📌 Track your expenses – Keep receipts and proof of purchase.

📌 Document its use – Maintain records showing it’s a work requirement.

📌 Report it correctly – Use Schedule C (if self-employed) or check if it qualifies under itemized deductions.

Final Thoughts

While we’d love to write off those stylish business outfits, the IRS says no unless they’re specialized, required, and not for everyday wear. But if you need protective gear or industry-specific uniforms, those expenses can absolutely be deductible—just be sure to document everything.

Got tax questions? Stay compliant and maximize your deductions with strategic bookkeeping with us! 🚀

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