Clothing expenses for consideration are normally items not worn outside of work. Items that can also be used as street clothes are not deductible. They need to be required for your job and unsuitable for everyday wear.
Employee expense reimbursement should fit with the IRS guidelines as to deductibility. The business reimbursements need to be submitted under the Accountable Plan of the business. It is a method of reimbursing employees for their work related costs without subjecting the payment to tax.
With IRS audits there is always the risk, one of the best ways to avoid is to properly document and follow the instructions provided in preparing the return.
