According to the Internal Revenue Service (IRS). Work clothes that can double as street or evening clothes are no more deductible than anything else in your closet. To claim a deduction for buying clothes, the clothes have to be mandatory for your job and unsuitable for everyday wear.
Any uniforms with your company logo or name that you purchase for you and your employees to wear will be a business expense as those will not be suitable for everyday wear outside of work.
For special attire, if it is required for your business and will not be suitable to wear outside of work, then it may qualify as busienss expense.
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