Is Work Clothes Tax Deductible for Your Business?

No, work clothes is generally not tax deductible as a business expense. The IRS considers this a personal expense, even if it has some connection to your work activities. However, there may be limited exceptions in specific circumstances.

Key Rules for Deducting Work Clothes

Clothing suitable for general wear (suits, business casual) is NOT deductible, even if required by your employer and worn only at work. The landmark Pevsner v. Commissioner case established: if clothing is 'adaptable to street use,' it's nondeductible.

Requirements to Claim This Deduction

• Regular business attire is NEVER deductible
• Even if you 'only wear it for work'

How to Document Work Clothes for Tax Purposes

Proper documentation is critical for any business deduction. For work clothes, 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; Pevsner v. Commissioner. This information is for educational purposes only. Consult a qualified tax professional for advice specific to your situation.