Are Work Clothes Tax Deductible If You’re Self-Employed?

Yes, work clothes can be tax-deductible if you’re self-employed—but not everything qualifies. 

To qualify, the IRS stipulates that the clothing must be required for your work and not be suitable for everyday wear. This includes items like uniforms, protective gear, and industry-specific attire. 

However, business clothing that you could wear outside of work—like suits, dress shoes, or business casual outfits—isn’t deductible. This applies even if you wear these items only for business. 

Keep reading to learn how to determine whether your business clothing qualifies and how to claim the deduction.

Can you write off work clothes if you’re self-employed? Understanding IRS rules

If you’re self-employed, you may deduct certain work attire expenses on your tax return, provided they meet specific IRS criteria: 

1. They’re required for your profession: The clothing must be necessary for your job and specifically required for your work.
2. They’re not suitable for everyday wear: If the clothing can be worn outside of work, it is generally not deductible, even if you only wear it for business purposes. 

Although you may wear an outfit exclusively for work, it won’t qualify as a deductible expense if it’s something you could wear in everyday life. However, when you have expenses for clothing that meets IRS guidelines, there’s no limit on how much you can deduct, as long as it is reasonable.

Examples of deductible work attire

Certain types of work clothing may qualify for tax deductions if they are required for your job and not suitable for everyday wear. Some examples include: 

• Protective gear: Hard hats, gloves, steel-toe boots, safety goggles, and fire-resistant clothing for hazardous work environments
• Industry-specific uniforms: Uniforms specific to your industry such as scrubs  
• Performance costumes: Outfits worn by actors, dancers, or musicians that are specifically for performances and not suitable for regular wear 
• Rented clothing: Rental costs of specialized attire such as a required costume or safety uniform.

To claim the deduction, detailed records are required, including receipts and documentation showing that the clothing is directly related to your profession and not for general use.

Laundry, dry cleaning, and clothing repairs

The cost of maintaining qualifying work attire—including laundry, dry cleaning, repairs, and alterations—is tax-deductible. Again, this applies only if the clothing is required for your job and not suitable for everyday wear. If your work clothing qualifies, you can deduct the full cost of upkeep. 

Example: A business owner’s cleaning expenses for uniforms are deductible, but dry cleaning for business suits are not. 

You’ll report these expenses as business deductions on your tax return. Keep detailed records and receipts that show the expenses are directly related to your profession.

How to claim work clothing deductions

Claiming work clothing deductions can help lower your taxable income. As a sole proprietor or independent contractor, you’ll use Schedule C (Form 1040): Profit or Loss from Business to claim the qualifying expenses.  

Keeping detailed records is essential if you plan to deduct work-related clothing expenses. Always save receipts for clothing purchases and maintenance costs like dry cleaning and repairs. Note the purpose of each purchase to substantiate your claims.  Tools like TurboTax can help guide you through the process and ensure you capture all eligible deductions while following IRS rules.

Maximize your business tax deductions

When deducting work attire, remember that only specialized work clothing qualifies. This includes uniforms, protective gear, and performance costumes. 

More tips to keep in mind: 

• Everyday clothing, even if worn only for work, is not deductible. 
• Laundry, dry cleaning, and repairs are deductible only for qualifying work attire. 
• Keep detailed receipts and records to support your deductions and help prevent IRS issues.  

Accurate filing means keeping more of your hard-earned money. With TurboTax Self-Employed, you’ll get step-by-step guidance to claim every deduction you qualify for—so you don’t leave money on the table.