Clothing Required for Your
Job
Not Always Deductible in Tax Preparation
Many taxpayers are
required to maintain a certain personal appearance or wear special
clothing for work. However, not all purchases for work-related attire or
personal grooming reap a tax deduction.
If your employer requires you too
wear a uniform, or other special clothing that has the name of the
business or some other logo on it, that cost is deductible by you as a
miscellaneous business deduction. Uniforms worn by airline personnel
and law enforcement officers fall into this deductible category.
Also deductible is safety equipment required by law or regulations or even
common sense for certain professions such as heavy leather gloves,
coveralls and hoods worn by welders.
Other employees, such as
models, or other professionals who are required to
maintain a highly professional, well-groomed appearance, may find that the
cost of their expensive clothing and cosmetics will not save tax dollars.
Even if your employer requires you to meet certain dress standards (men
must wear a suit and tie, sales clerks in a retail store must wear the
store brand clothing), those purchases are generally NOT deductible if the
clothing is of a type commonly worn to work or on the street..
Remember, the general
rule of thumb is that if the clothing is suitable for every-day wear, it’s
not deductible in tax preparation.
