You usually cannot deduct the expenses for uniform cost and upkeep. Generally, you must wear uniforms when on duty and you are allowed to wear them when off duty.
Can I ever deduct my uniform expenses? If military regulations prohibit you from wearing certain uniforms when off duty, you can deduct the cost and upkeep of the uniforms, but you must reduce your expenses by any allowance or reimbursement you receive.
Are there specific uniform expenses I can deduct? You can deduct unreimbursed expenses for the cost and upkeep of the following articles.
Military battle dress uniforms and utility uniforms that you cannot wear when off duty.
Articles not replacing regular clothing, including insignia of rank, corps devices, epaulets, aiguillettes, and swords.
Reservists' uniforms if you can wear the uniform only while performing duties as a reservist.
