Work clothing is deductible if it meets two tests: (1) required as a condition of employment, and (2) not suitable for everyday wear. This includes scrubs, hard hats, safety boots, uniforms with company logos, and protective gear.
Getting the deduction right is not just about whether it is allowed — it is about how you set it up.
The clothing must be required for your job and not suitable for everyday wear. Scrubs, safety gear, and branded uniforms clearly qualify.
Keep receipts for all uniform and work clothing purchases. Note the business purpose.
Deduct 100% on Schedule C. Include cleaning and maintenance costs for uniforms.
Do not deduct clothing that could be worn outside of work (suits, dress shirts, regular shoes).
Include uniform cleaning and maintenance costs -- these are also deductible.
When structured correctly, this deduction can significantly reduce your taxable income.
Here is how this deduction typically works in real situations:
A nurse purchases $800 in scrubs and compression socks for work.
A construction company purchases branded safety vests, hard hats, and steel-toed boots for employees.
A business owner deducts regular athletic shoes claiming they are work shoes.
Key Takeaway: The difference between a valid deduction and a denied one usually comes down to documentation, usage percentage, and proper structuring. The same expense can be fully deductible, partially deductible, or not deductible at all — depending on how it is handled.
Yes -- scrubs are required for nursing and not suitable for everyday wear, making them fully deductible.
Yes -- if the shirt has a company logo and is not suitable for everyday casual wear, it is deductible.
