If you require employees to purchase certain items of clothing for work, then the same rule applies; if they are going to expense the cost on their own personal tax return, the item needs to be required attire by you, their employer, and it must be ordinary and necessary to complete their job. If you are running a business that requires protective clothing, you can deduct the cost of these items. For example, if you own a construction company, you can deduct the cost of purchases such as hard hats and safety boots.
In order to deduct the cost of uniforms or work clothes, the item needs to be distinctive and not appropriate for everyday wear. This is the category that people find most confusing. Clothing that promotes your business is deductible as a promotional expense. This includes the cost of the clothing itself, and the cost of adding your business logo to the item.
You can claim this promotional cost as a miscellaneous deduction on your tax return. What is classed as uniform for tax relief purposes? Some protective clothing. Formal evening drees that is a requirement of some jobs; like waiters wearing dinner jackets. Protective clothing that is necessary to perform your duties like a hi viz jacket worn by a construction worker. Uniform is not: A required style or colour dress code; like a hairdressing salon that asks its staff to wear all black. Uniform Example 3: Mechanics Mechanics and other vehicle technicians need to wear protective clothing like overalls.
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Learn what education credits and deductions you qualify for and claim them on your tax return Get started. The above article is intended to provide generalized financial information designed to educate a broad segment of the public; it does not give personalized tax, investment, legal, or other business and professional advice. Skip To Main Content. Step 1: Which work clothes are necessary and usable only for work? Step 3: Save your receipts If the IRS asks any questions, receipts provide proof that you spent the money on the clothes you are claiming a deduction for.
However, if your employer requires you to wear suits — which can be worn as everyday wear — you cannot deduct their cost even if you never wear the suits outside of work. You can fully deduct small tools with a useful life of less than one year. Deduct them the year you buy them. However, if the tools have a useful life of more than one year, you must depreciate them. You can usually depreciate tools over a seven-year recovery period or use the Section expense deduction.
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