Undergarments as a business expense?

June --

I'm from Minneapolis, MN, and I am both a writer and a yoga/writing instructor. I've been an indie for 12 years. My husband is a dancer/actor/performer.

We have a two questions about business expenses. As a yoga instructor, I have specific yoga clothes and undergarments that I purchase for teaching. Deductible, right?

And, my husband has a closet of clothes that he keeps for modeling that he doesn't wear any other time, except for auditions and shoots. Deductible?

And, he has regular chiropractic and bodywork for body maintenance.

Deductible? He isn't being treated for a specific injury, he is treated for his posture, and to keep his "instrument" in good working order.

Thanks! Josie


Hi Josie,

The rule on clothes: If you can wear them as normal streetwear they are not deductible. Women wear tights as everyday clothes, so there goes that deduction. A sports bra, yes. Regular undergarments, no.

Your husband cannot deduct the clothes he buys for modeling.

Here's another way to look at it. A housewife and mom sends her third child off to school, becomes a realtor and buys an entire business wardrobe because the ripped jeans and tank tops won't do. No deduction.

The freelance writer gets a writing gig for an uppity insurance company and must buy a suit. No deduction. [That actually happened to my husband many years ago when he did a freelance project for Chubb insurance.]

A tuxedo or an evening dress for an awards ceremony are deductible.

Chiropractic and bodywork to keep your guy fit are not deductible. Same would be true for the construction worker who has to stay in shape so he doesn't fall off the scaffold or the waitress who gets a foot massage once a month to enable her to stay on her feet 10 hours a day.

Good try!
-- June