Is Uniforms / Branded Apparel Tax Deductible for Your Business?

Yes, uniforms / branded apparel is generally tax deductible for self-employed individuals, freelancers, and small business owners. The IRS allows you to deduct ordinary and necessary business expenses, and uniforms / branded apparel typically qualifies when used for legitimate business purposes.

Key Rules for Deducting Uniforms / Branded Apparel

Uniforms must be (1) required for the job AND (2) not suitable for everyday wear. Examples: scrubs, delivery uniforms, flame-retardant gear, or shirts with permanent company logos.

Requirements to Claim This Deduction

• Must be REQUIRED for the job
• Must NOT be suitable for everyday wear
• Company logo/branding helps prove this

How to Document Uniforms / Branded Apparel for Tax Purposes

Proper documentation is critical for any business deduction. For uniforms / branded apparel, you should:

• Keep all receipts and invoices showing the amount paid
• Record the date of the expense and the business purpose
• If mixed-use, maintain a log showing business vs. personal usage
• Store records for at least 3 years (7 years for major purchases)

Source: IRS Publication 529. This information is for educational purposes only. Consult a qualified tax professional for advice specific to your situation.