Frequently I have clients who bring me the receipts for clothing and tell me that their employer has a dress code and these items they had to go out and buy in order to comply. Since they are not items the client would normally wear they want to take a tax deduction for them. I have the misfortune of explaining that they items the IRS allows for deductibility have to be clothes that are not easily adaptable to everyday use. For instance a uniform with a name sewn on is deductible. The theory being that you are not going to wear the uniform in the normal course of your personal life.
At any rate it made me curious if there was some kind of list where you could see if yes this item of clothing was deductible or no it is not. Sure enough I found one! The following is a list of items that have been disallowed or allowed in court cases courtesy of Thompson Reuters Checkpoint.
• Actress-model. Disallowed: expenses for hair and wig preparation, cosmetics, clothing, alterations, cleaning, fur coat storage.
• Airline pilot. Allowed: uniforms, and their upkeep, shoeshine’s for dress shoes required as part of uniform and never worn while off duty. Disallowed: flashlight, sunglasses, black socks, pens, new clothing required because of forty-pound weight loss to qualify for job, black raincoat and black shoes suitable for ordinary wear.
• Airline passenger agent. Allowed: uniform shoes required by airline which taxpayer did not wear except during work. Also, the airline’s regs prohibited her from wearing them during off-duty hours.
• Airline stewardess. Allowed: luggage and dry cleaning of uniforms. Disallowed: pantyhose, plain black shoes, and hair/nails maintenance.
• Bakery salesman. Allowed: shirt, trousers and jacket (marked with company name). Disallowed: shoes, socks, overshoes, raincoat.
• Bus employee. Allowed: uniforms.
• Carpenter. Allowed: overalls, work gloves, work shoes, laundering costs. Disallowed: overalls and work shoes. (There seems to be discrepancy here where overalls and work shoes were allowed in one case and disallowed in another, be careful!)
• Dairy route (wholesale) operator. Allowed: shirt, jacket and cap with emblem stitched on. Also, trousers of same color but without emblem.
• Dental clinic employee. Allowed: cost of laundering uniforms, protective coveralls.
• Electrician. Allowed: safety shoes, insulated coveralls, bulky, suitable for sub-zero weather. Disallowed: work shoes.
• Engineer. Allowed: overalls used exclusively for the taxpayer’s work as an engineer. They were always left at work, and they were washed in washing machines at the job site.
• Entertainer. Allowed: cost of theatrical clothing and accessories not suitable for ordinary use.
• Executive. Disallowed: the fair market value of business suits because the business suits were appropriate for ordinary wear. (Who wants to wear a suit for ordinary wear?)
• Factory worker. Allowed: cost of cleaning work clothes made necessary by the hazards of his job.
• Fireman. Allowed: uniform.
• Fisherman. Allowed: oil clothes, work gloves and rubber boots.
• Jockey. Allowed: riding trousers, boots and helmet.
• Laborer. Allowed: cotton work gloves for handling brick. Disallowed: all other work clothing—overalls, boots, shoes, socks, etc.
• Letter carrier. Allowed: uniform.
• Machinist. Allowed: steel-toed shoes and cost of laundering soiled uniforms. Disallowed: overalls and work shoes.
• Nurse. Allowed: uniform, caps, white hose and the cost of dry cleaning the uniform (When was the last time you saw a nurse in a white uniform, with a white hat & white hose?)
• OSHA employee. Allowed: safety shoes taxpayer was required to wear on the job.
• Painter. Allowed: white overalls equipped with special pockets and loops designed to carry various tools required for the trade. The taxpayer was required to wear white overalls as a condition of his employment. Disallowed: white cap, white shirt or jacket, white bib overalls and standard work shoes.
• Physician. Allowed: The cost of scrubs which the taxpayer was required to wear while working in a hospital and which were not suitable for wear other than at a hospital. (I see lots of doctors around town in their scrubs apparently doctors think differently as to their suitability)
• Plant worker. Allowed: ladies slacks required to be worn at work.
• Plumber. Disallowed: overalls.
• Police officer. Allowed: uniforms, laundering and cleaning uniforms.
• Private fireman. Allowed: blue uniforms. Disallowed: coveralls, shoes, gloves, laundry. (Personally I think the laundry for a fireman is the same as for a machinist maybe this guy was trying to take ALL his laundry costs)
• Railway employee. Allowed: uniforms.
• Taxi driver. Disallowed: uniforms not required by employer. (In order for clothing to be deductible it must be required by the employer, if your employer doesn’t require it then don’t take it as a deduction)
• Teacher. Disallowed: cost of dry cleaning clothes worn while teaching.
• Telephone lineman. Disallowed: all work clothes.
• Tennis pro. Disallowed: tennis clothes and shoes were also suitable for general or personal wear. (Really those tennis skirts are suitable for general wear?)
• Train conductor. Allowed: uniforms.
• Truck driver. Allowed: gloves and special shoes because of high temperature of blacktop. Disallowed: overalls and coveralls.
• Waiter. Allowed: uniforms.
• Welder. Allowed: protective clothing including insulated boots and overalls, welding jacket and welding gauntlets. Disallowed: all ordinary work clothes, including fire resistant, 100% cotton clothes which were suitable for general wear.
I’m not sure I’m in agreement with this listing but it at least gives you an idea as to the thinking of the IRS.