PPE, work gloves and safety boots belongs on Line 22, supplies.
Why line 22
Protective equipment is bought for the work and consumed by it, so it is a line 22 supply. Clothing is a narrower test than most people expect: it is deductible only when it is required for the work and not suitable for everyday wear, which protective gear passes comfortably. Steel toe boots, cut resistant gloves, hard hats, respirators and high visibility clothing all clear that bar, while ordinary boots or jeans you could wear anywhere do 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 PPE, work gloves and safety boots lands on Line 22 without you sorting it.
Start for freeWhat PPE, work gloves and safety boots is confused with
- not deductible, not deductible
- Clothing that is suitable for everyday wear is not deductible at all, however strictly you reserve it for work, so ordinary boots fail where steel toe boots pass.
- Line 13, depreciation and section 179 expense deduction
- Durable safety equipment with years of life, such as a fall arrest system or a welding helmet above the de minimis amount, is a capital asset on line 13.
- Line 14, employee benefit programs
- Protective gear you buy for employees is a cost of doing the work rather than a benefit program, so it stays on line 22 and not on line 14.
Examples that belong on line 22
- $165 for a pair of steel toe work boots
- $48 for a box of cut resistant gloves
- $210 of N95 respirators and filters over a quarter
- $75 for a hard hat and safety glasses
- $120 for two high visibility jackets with the business name on them
What does not belong here
- Everyday boots, jeans or jackets you also wear outside work.
- Dry cleaning ordinary clothes.
- Gym clothing for a trainer, which is suitable for everyday wear.
- Durable safety equipment above the de minimis amount, which is depreciated.
The limit that applies
Work clothing is deductible only if it is required for your work and not suitable for everyday wear. Both conditions have to hold.
What to keep
Keep the receipts and be able to say why the item fails as everyday wear. A trade supplier invoice for protective gear makes that case better than a general clothing retailer receipt.
Other expenses on line 22
| Expense | Line |
|---|---|
| a dog groomer's shampoo | Schedule C, Line 22 |
| branded uniforms and workwear | 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 |
| salon color and product used on clients | Schedule C, Line 22 |
| small tools under the de minimis threshold | Schedule C, Line 22 |
Related lookups
- Is a car payment deductible on Schedule C?
- Where does capex go on Schedule C?
- Where does employee health insurance 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.
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 PPE, work gloves and safety boots lands on Line 22 without you sorting it.
Start for free