You can deduct the cost and upkeep of work clothes if
the following two requirements are met:
- You
must wear them as a condition of your employment and
- The
clothes aren't suitable for everyday wear.
Examples of
workers who may be able to deduct the cost and upkeep of work clothes are:
- delivery workers,
- firefighters,
- health care workers,
- law enforcement officers,
- letter carriers,
- professional athletes,
- and transportation workers (air, rail,
bus, etc.). See 2016
Publication 529 - IRS.gov .
-
Exceptions: Military uniforms can be
used off duty, so are not a guaranteed deduction unless the rules prevent you
from wearing them outside of work. If you receive a clothing allowance or other
type of reimbursement, then you must reduce your deductible expense by the
amount of allowance you receive.
