Are work clothes tax deductible?
Only if they are required for the work and not suitable to wear anywhere else: uniforms, protective gear, costumes. Clothes you could wear out are personal.
The rule
The test is whether the clothing could be worn as everyday clothes, not whether you actually do. A suit for client meetings, a dress for a shoot, or a wardrobe bought only for your videos fails it, however rarely you wear them otherwise.
What passes: a uniform with a logo, steel-toed boots, scrubs, a hard hat, a stage costume. Cleaning and repairing clothes that qualify is deductible too.
- Where it goes
- Schedule C line 27a, other expenses, when they qualify
- What to keep
- Receipts, and what the clothing is for.
Checked on September 25, 2026 against Publication 334, Tax Guide for Small Business. An estimate for your records, not tax advice.
By the kind of work
What else each of these can deduct, and what they tend to miss.
See it on every receipt.
Snap it and Reimburse files it on the right Schedule C line, takes the deductible share and shows what it puts back.