Work clothes is not a deductible business expense.
Why it is not deductible
Clothing is deductible only if it is required for your work and is not suitable for everyday wear, and both halves have to be true. A suit, a smart dress or plain black trousers fail the second half even if you would never otherwise buy them and never wear them outside work, which is why a suit is the classic rejected deduction. Protective and specialist gear passes, as does a genuine uniform carrying a conspicuous permanent business logo. The cost of cleaning qualifying work clothing follows the clothing: deductible if the garment is, personal if it is not.
Log it once, with the line already on it. Type an expense in plain words in ClaryBook and it is filed with a date, vendor, amount and what it was for, so the number your preparer needs for work clothes is already written down.
Start for freeWhat work clothes is confused with
- Line 22, supplies
- Protective gear that is not everyday wear, steel-toe boots, hard hats, flame-resistant coveralls, cut gloves and safety glasses, is deductible and normally sits in supplies on line 22.
- Line 8, advertising
- Shirts and caps carrying a conspicuous permanent logo that you hand out to promote the business are advertising on line 8, which is a different question from clothing you wear yourself.
- Line 26, wages
- Uniforms you buy for employees are a cost of having staff and go with wages or benefits rather than becoming your own clothing deduction.
Examples people try to deduct here
- $680 suit for client meetings: not deductible
- $140 of plain black trousers and shirts required by a venue: not deductible, they are everyday wear
- $210 steel-toe boots and a hard hat: deductible, normally line 22
- $95 flame-resistant coveralls for a welder: deductible
- $120 of embroidered logo polo shirts for the crew: a staff cost, and the giveaway versions are line 8
What does not belong here
- Suits, dresses, plain shirts and ordinary shoes, however strictly your work requires them.
- Dry cleaning of clothing that is not itself deductible.
- Gym clothes for a personal trainer, which are everyday wear.
- Haircuts, grooming and makeup, which are personal even for client-facing work.
What to keep
Keep receipts that describe the item, and for protective gear note the hazard or the standard it meets. For logo clothing, a photo of the garment showing the logo is better evidence than the invoice line.
Other things that are not deductible
| Expense | Line |
|---|---|
| a business suit | Not deductible |
| a government fine or penalty | Not deductible |
| a parking ticket | Not deductible |
| a personal expense on the business card | Not deductible |
| a spouse's airfare on your business trip | Not deductible |
| a traffic ticket | Not deductible |
| an unpaid invoice | Not deductible |
| commuting mileage | Not deductible |
| country club dues | Not deductible |
| estimated tax payments | Not deductible |
| federal income tax | Not deductible |
| groceries for your home | Not deductible |
Related lookups
- Where do job materials go on Schedule C?
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- Can I pay my child and deduct it on Schedule C?
Sources
This page explains how Schedule C lines work. It is general information, not tax advice for your situation. If an expense is large or the answer turns on a fact about your business, confirm it with your tax preparer.
Looking for a different expense? The full Schedule C line lookup has every line from 8 to 27 with the expenses that belong on each, and Schedule C expense categories walks the whole form in order.
Log it once, with the line already on it. Type an expense in plain words in ClaryBook and it is filed with a date, vendor, amount and what it was for, so the number your preparer needs for work clothes is already written down.
Start for free