Can a public speaker deduct clothing worn on-stage?

[kcjhawk99]

My wife is an independent public speaker, hired by clients to get on stage and give speeches to their employees.  Can she deduct clothing that she wears on-stage as a business expense?

[Vanessa A · Accepted solution]

No.  In order to deduct clothing as a business expense, it must be specialized clothing such as a uniform or something that she would not be able to wear somewhere else.  If they can double as street clothes, a night out on the town or office wear, it would not be deductible.