Can you write off clothes for work when you’re self-employed?

In most cases, the answer is no. But there is an exception when the clothing is worn solely for work, with no possibility of personal use involved. 

Keep reading to find out the exact details on when you can write off clothes for work, specific examples of eligible tax deductions in this category, and where to list these business expenses on your federal tax return. 

How to determine if you're eligible

You can write off clothes as a business expense, but only if they could not reasonably be used in a non-business situation.Only clothing that is used exclusively for business, such as uniforms and safety equipment, may be deducted as an expense.

The IRS describes eligible expenses as “ordinary and necessary,” so they must be an industry standard in your field and a requirement for performing your work. 

Items that can double for personal use (whether or not you use them as such) are not deductible.

Automate Your Mileage Tracking

Avoid spreadsheets and paperwork

Get IRS-compliant mileage logs

Perfect for reimbursements & deductions

Try Driversnote for free

4.6 / 5

70,000+ App reviews & ratings 70,000+ app reviews & ratings via Google Play & App Store

Automate Your Mileage Tracking

Avoid spreadsheets and paperwork

Get IRS-compliant mileage logs

Perfect for reimbursements & deductions

Try Driversnote for free

4.6 / 5

70,000+ App reviews & ratings 70,000+ app reviews & ratings via Google Play & App Store

Examples of eligible clothing tax write-offs

Here are some situations in which clothing may be considered an allowable expense write-off. 

• Uniforms that can’t be worn elsewhere (think private pilot or chef uniforms)
• Performing arts costumes
• Safety equipment (such as hard hats or protective gloves)
• Nurse scrubs
• Religious leader clothing

If you’re unsure of whether or not your items are deductible, consult a tax professional with small business experience.

Which clothes aren’t eligible for a tax deduction

Any business expenses, including clothes, are not deductible if they’re also considered personal, living, or family expenses. Both professional and casual clothing, for instance, could be worn to events not related to your business; therefore, you can’t deduct them as an expense.

Example: If you’re a freelance personal trainer or fashion influencer, who must wear certain clothing as part of the job, those gym clothes or high fashion outfits could be worn elsewhere. Consequently, they don’t count as an eligible tax deduction. 

Is dry cleaning tax deductible?

Dry cleaning your work clothes is tax deductible – but only if you’re on a business trip. The service needs to be performed while you’re away from home. In other words, you can’t deduct dry cleaning costs when you get back from a trip. 

Baggage shipping costs 

You can deduct any costs related to sending baggage while on a work-related trip. So if you need to check luggage at an added cost or ship extra clothing to your destination, those expenses are considered tax deductible.

How to claim clothing-related tax deductions

Business expenses, including eligible clothing and dry cleaning costs, can be listed on your federal tax return. Use Schedule C, Form 1040 and list your deductions under line 24 of the Expense section.

Record keeping

Remember to keep records of your purchases for 3 years after filing your tax return in case you’re audited. A receipt is the best type of record, but the IRS allows other types of proof of purchase as well. These include bills, invoices, bank statements, canceled checks, and credit card statements.

Limitations to deduction amounts

There isn’t a set limit to how much you can claim on business expenses, as long as the clothing is eligible to be claimed as a deduction. A tax audit could be triggered by large amounts of expenses and a disproportionate amount of deductions compared to your income. However, audit rates for small businesses earning under $400,000 per year are quite low, particularly if your deductions are reasonable for the size of your business.

Read our self-employed guide to find out what other business expenses you might be able to claim. 

FAQ