Possible deduction for personal trainers

Is there an option for personal trainers receiving 1099-NEC to use expenses for gym clothes/shoes for tax deductions?

Or since that type of clothes can be used outside of gym/work as regular clothes, it is not considered an uniform for tax purposes and expenses can not be deducted?

261

Level 15

Feb 25, 2026 2:53:39 PM

Correct. There is no deduction.

Employee Tax Expert

Feb 25, 2026 2:55:15 PM

You can't deduct clothing that is used for everyday wear. You can only deduct clothing that is expressly for work purposes. It's why uniforms are easy to figure out and work clothes are tough.

If the place where you do your training has clothing requirements that mean that they can't be worn outside of work then they are deductible. But if you can wear them walking down the street they're almost certainly not.

Here's a good article on what work clothes are deductible.

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Possible deduction for personal trainers