A business suit is not a deductible business expense.
Why it is not deductible
A suit is suitable for everyday wear, so it fails the clothing test and is not deductible anywhere on Schedule C. The rule has two conditions and both have to hold: the clothing must be required for your work and it must not be suitable for everyday wear. Buying a suit you would only ever wear to client meetings does not help, because the test looks at whether the garment could be worn generally, not at whether you choose to wear it. The same reasoning rules out the dry cleaning bill for it.
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 a business suit is already written down.
Start for freeWhat a business suit is confused with
- Line 22, supplies
- Line 22 takes clothing only when it fails as everyday wear, so a branded uniform or steel toe boots belong there while a suit does not.
- Line 8, advertising
- A suit is not advertising even if you wear it to pitch, while a branded garment given to a customer is a line 8 promotional item.
- Line 24a, travel
- Travel to a client meeting can be line 24a, but what you wore to it is still personal.
Examples people try to deduct here
- A $700 suit bought for client meetings, which gives no deduction
- A $120 pair of dress shoes for court appearances, which gives no deduction
- A $45 dry cleaning bill for that suit, which gives no deduction
- A $165 pair of steel toe boots, which does belong on line 22
- A $340 run of embroidered polo shirts, which does belong on line 22
What does not belong here
- A line 22 supplies deduction for ordinary clothing.
- A line 27a other expenses entry labelled professional wardrobe.
- Dry cleaning for everyday clothes.
- A haircut or grooming before a pitch.
The limit that applies
Work clothing is deductible only when it is required for your work and not suitable for everyday wear. Protective gear and branded uniforms pass, ordinary business dress does not.
What to keep
There is nothing to keep, because there is no deduction. If you think a particular garment fails as everyday wear, keep the supplier invoice and a note of why, because that is the only argument available.
Other things that are not deductible
| Expense | Line |
|---|---|
| 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 |
| interest on underpaid federal income tax | Not deductible |
Related lookups
- Where do job materials go on Schedule C?
- Where does Google Ads spend go on Schedule C?
- Where does a rental car go 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 a business suit is already written down.
Start for free