Branded uniforms and workwear belongs on Line 22, supplies.
Why line 22
A uniform carrying your business name is required for the work and is not something you would wear socially, so it passes the clothing test and sits on line 22 as a supply. The branding is what usually does the work in that argument, because a plain polo in the same colour would be ordinary clothing. Laundering and repairing genuine uniforms is deductible on the same basis, while dry cleaning ordinary clothes is not.
Stop looking up lines one at a time. ClaryBook totals your year into an IRS Schedule C worksheet in form order, Part I and Part II line by line, so branded uniforms and workwear lands on Line 22 without you sorting it.
Start for freeWhat branded uniforms and workwear is confused with
- not deductible, not deductible
- Unbranded clothing suitable for everyday wear is not deductible at all, so a plain shirt fails where the same shirt carrying your business name passes.
- Line 8, advertising
- Shirts and caps given away to customers as promotional items are advertising on line 8, while garments your crew wears to do the work are line 22.
- Line 26, wages
- A cash clothing allowance paid to an employee is generally wages on line 26, while buying the uniform yourself is line 22.
Examples that belong on line 22
- $340 for ten embroidered polo shirts with the business name
- $180 for two branded work jackets
- $95 for printed tee shirts worn by two crew members
- $60 to launder uniforms through a commercial service in a month
- $220 for branded aprons for a market stall
What does not belong here
- Plain clothing with no branding that you could wear anywhere.
- A suit worn to client meetings.
- Dry cleaning personal clothes.
- Promotional shirts given to customers, which are line 8.
What to keep
Keep the supplier invoice showing the branding or the embroidery charge, and keep the uniforms separate from personal clothing in practice. The invoice line for the logo work is the strongest evidence you have.
Other expenses on line 22
| Expense | Line |
|---|---|
| a dog groomer's shampoo | Schedule C, Line 22 |
| cleaning chemicals and cloths | Schedule C, Line 22 |
| clinic and lab disposables | Schedule C, Line 22 |
| materials a tradesperson consumes on a job | Schedule C, Line 22 |
| memory cards for a camera | Schedule C, Line 22 |
| packaging and shipping boxes | Schedule C, Line 22 |
| PPE, work gloves and safety boots | Schedule C, Line 22 |
| salon color and product used on clients | Schedule C, Line 22 |
| small tools under the de minimis threshold | Schedule C, Line 22 |
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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.
Stop looking up lines one at a time. ClaryBook totals your year into an IRS Schedule C worksheet in form order, Part I and Part II line by line, so branded uniforms and workwear lands on Line 22 without you sorting it.
Start for free