I'm entering itemized deductions. Can I deduct the cost of special clothing used uniquely for Church service?

[captken]

I provide volunteer service in a Mormon Temple.  It's necessary that I wear all white clothing including a suit and tie.  Are the costs of these items that I do not wear for any other occasion tax deductible?

[ChristinaS · Accepted solution]

Not likely, sorry. The IRS requires that clothing be uniforms. Requiring certain colors doesn't make attire a uniform, and it also doesn't matter if the clothing is your style.

You could include any vestments or liturgical garments, but not simply white clothes or a suit.

The IRS only permits a deduction of uniforms or abnormal attire. Uniforms never include a suit and tie, as the clothes must be completely unwearable/ unsuitable outside of work. Acceptable work-related clothing would include scrubs, police and fire attire, costumes, and the like.

Volunteer expenses can be found around page 5-

https://www.irs.gov/pub/irs-pdf/p526.pdf