Jeans as a "uniform." You are kidding!

Hi June,

First, I just want to say your blog is so helpful. Your advice is top notch.

I have a quick question, as a colleague of mine does this, and he has a personal accountant who says this okay to do. We both are freelancers who edit promos for television in New York City, and we basically wear whatever we please to our studio.

According to him (or his accountant), he writes off his outfits that he wears to the office as a business deduction - a uniform if you will. His "uniform" normally consists of jeans, sneakers, and a t- shirt.

So my question is, is this legit?

Can someone write this off considering this is clothing that is worn outside of our respective place of work, nor is it advertising his business?

Thanks,
Evan E.

No way!! Here's a lot of reasons why expenses -- workclothes-uniforms-costumes-hair/make-up .

-- June

Hair and Make-up Expenses

Hi June,

I live in Oregon and teach Aerobics and have a question on make-up. I am required to wear makeup for my class and then after class, I promptly shower and re-apply. Often I teach more than one class and do this routine twice. I am blazing through my makeup because of teaching and it's irks me every time I have to buy more.

Can I argue a makeup expense of 50%? I teach 5-6 days a week, sometimes twice a day.

Thanks for your help! I love your website and have referred several friends.
Sincerely Carol from Oregon

Hi Carol,

Here's a similar situation that I addressed in a post about a year ago. The indie had a weekly live television segment and she needed to buy clothing and stay well groomed ( waxing, hair, etc..) and buy special makeup.

My answer:
I wish I had a more preferable answer. Street clothes -- pretty much meaning you could wear them through town and not attract weird looks -- are not deductible.

On make-up and hair I look at what is typically spent for non-professionals and then take a deduction for the additional costs. For instance, typically women get their hair cut and colored every six weeks, so more often that that would be a business expense.

The same with makeup. If you're doing full camera make-up each day or you're buying theatre/professional make-up you're going to spend a lot more than someone who makes up everyday for the office. Other tax pros may treat this deduction in a different way. In cases where there is no yes/no answer, I choose a position that I would be able to argue comfortably.


So in your case, if a woman in a work situation typically applies make-up once a day and you must do it twice a day then 50% seems reasonable.

There is more info on indie business expenses in my book Self-employed Tax Solutions .

-- June

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

Clothes Today, Gone Tomorrow

Hi June,

We have a small remodeling business that began in 2002. Typically one man jobs are what we do. Received "Tax Solutions" in mail 1/14/08 and now in Chap 13 (no skipping around).

My question is, how subject are we to interpretation when it comes to a given deduction i.e. work clothes "clothing must not be suitable for taking the place of your regular clothing"[from your book] in today's world anything goes, in my world today's new clothes tomorrow have paint,caulk, oil, etc. etc. etc.on them and therefore are "Work Clothes."

Do we win or lose this battle and or is it somewhat of a crap shoot? I will try to apply the spirit of your answer to other deductions.

Thank-you.

Brad from Shelton, WA


Hi Brad,

No it's not a crap shoot. It is specific.And you lose. If you can wear them in everyday situations you may not deduct them unless they have your company name or logo on them.

Were the IRS to use your reasoning then everyone could deduct all clothes worn to work because they all wear out one way or another. Whether pantyhose or ink on shirts or wine spilled at a business lunch.

What about buying a bunch of T-shirts and pants with the Brad company name on them? The extra cost of cheap printing may be more than saved if you could write off the clothes and their laundering.

Here's two blog posts on work clothes.

Any other questions that arise from my book, Self-employed Tax Solutions, please send them along.

Best,
June

No Clothing Deduction

Hi!

I've just discovered your website and I think it's great! I'll be reading it regularly for sure.

If you have a small boutique and you are the owner and naturally you take some of the clothing home to wear it yourself. From a business perspective it's important that you wear your merchandise - it makes it easier to sell it, you need to know if it holds up, you need to know if it fits right. I know you would have to pay use tax on the cost of the merchandise that you wear. But can you deduction the cost as a business expense? And if so what would you call that account? I thought of research and development, but that doesn't sound quite right.

-- Kaylyn


Hello Kaylyn,

The IRS is a stickler on this. The answer is no, you cannot deduct these clothes because you wear them in your everyday activities. Were you to wear something for a specific period of time, keep a written record of when worn and the result of the test, then you'd be able to take the deduction.

Take a look at this post Clothing and Make-up as a Business Expense .

Best,
June

Clothing and Make-up as a Business Expense

June,

I have a weekly live television segment that I have to buy clothing for as well as stay groomed ( waxing, hair, etc..) and buy special makeup for. Are these items tax deductible? I would not be buying all the clothing I've had to purchase this last year if it wasn't for the show.

Thanks...Great blog! Ellen


Hello Ellen,

Wish I had a more preferable answer. Street clothes -- pretty much meaning you could wear them through town and not attract weird looks -- are not deductible. On make-up and hair I look at what is typically spent for non-professionals and then take a deduction for the additional costs. For instance, typically women get their hair cut and colored every six weeks, so more often that that would be a business expense. The same with makeup. If you're doing full camera make-up each day or you're buying theatre/professional make-up you're going to spend a lot more than someone who makes up everyday for the office.

Other tax pros may treat this deduction in a different way. In cases where there is no yes/no answer, I choose a position that I would be able to argue comfortably.

Another way to look at why your clothes are not deductible: Think of the mother of a couple kids; She wears jeans and T-shirts all the time; Kids now are in school and she gets a job; she needs a whole new wardrobe. Not deductible.

Cheers,
June