How to Write off Work Clothes on Your Taxes (1099 Deduction)
How to Write off Work Clothes on Your Taxes (1099 Deduction)
As a 1099 contractor or self-employed individual, finding ways to reduce your tax burden can make a lot of difference toward your bottom line. Taking advantage of every deduction you can is an absolute must.
One question many independent contractors have is whether or not they can deduct the cost of their work clothes. The short answer: No, in most cases, you can’t deduct regular work clothing, even if you only wear it for business purposes.
However, there are specific exceptions that may be relevant depending on what type of work you do. In this guide, we’ll explore when you can and can’t deduct clothing expenses, how to claim what you can, and some other related deductions you may not have considered!
IRS Rules for Work Clothing Deductions
In order for your clothing expenses to qualify, they must be both “ordinary and necessary” for your line of work, according to the IRS. The clothing should be generally accepted by your industry, and also should be helpful and appropriate for your work.
They also require the clothing to be unsuitable for everyday wear outside of your work environment. An expensive business suit, for example, would not qualify for this deduction, regardless of whether you actually wear it outside of work.
Related: Common Tax Deductions To Plan for in 2025
To help avoid audits, keep a detailed record of the purchase, and include why it was necessary for your work and why it couldn’t be used in personal situations.
What Work Clothes Can You Deduct?
When you think about work clothes purchases that you can deduct on your taxes, think about if that clothing is part of a specific uniform associated with the work or that can’t be done without the assistance of the clothing.
Things like safety equipment and medical scrubs are the type of things that can be deducted. Casual business attire you wear at the office or an expensive suit you wear to client meetings are not the types of things that are deductible.
Uniforms and Specialized Clothing
Classic examples of deductible uniforms include things like chef coats/aprons and medical scrubs. These clothes are clearly designed for specific work functions and would look out of place in social settings.
For example, a welder may deduct safety equipment and protective gear if they’re required for their job. Hard hats, steel-toed boots, safety goggles, flame-resistant clothing, etc. are all legitimate deductions they could make.
Industry-specific clothing that bears company logos, distinctive colors, or specialized features can also be deductible. Something that’s designed exclusively for work identification.
Related: Which Deductions Can I Claim Without Receipts?
Ask yourself, “Would I wear this to a restaurant or family event?” If the answer is clearly no due to the item’s specialized nature, it likely would qualify for the deduction.
Performance and Costume Clothing
Entertainers, actors, dancers, and musicians can often deduct costume expenses that are specific to their performances. A magician’s cape, a dancer’s specialized shoes - these types of things would qualify as business expenses.
Athletes can deduct sport-specific gear when it’s required for their professional activities, but be sure to be able to defend that these types of things are not used for personal fitness. Keeping detailed notes of expenses can be a great way to minimize risk of an audit.
What Work Clothes You CANNOT Deduct
Many self-employed workers or business owners assume that expensive or professional-looking clothing automatically qualifies as a business deduction. Unfortunately, the IRS has a stricter view on what constitutes as deductible business attire.
Business suits, dress shirts, ties, and professional skirts and dresses are not deductible, even if you only wear them for client meetings, at the office, or for business-related events. The IRS considers these items suitable for personal occasions (think weddings, dinners, or other social events).
Casual business attire like khakis, polo shirts, and dress shoes also don’t qualify as they’re considered appropriate for personal use. Even industry-specific examples can be tricky. A fashion blogger’s trendy outfits or a personal trainer’s athletic wear would fail the deduction test as these items could reasonably be worn for personal activities.
Long story short - if there’s any reasonable personal use for the clothing, it’s not deductible, even if you’ve never worn the items outside of work or if you bought them specifically for work.
Work Clothing Deductions Explained - Related Deductions
If you have qualifying work uniforms or clothing, the cost of cleaning and maintaining these items is also deductible. That could include dry cleaning, laundering, and repairs.
Related: Top 15 Easy Tax Deductions For The Self-Employed (2025)
There’s another important exception you might find useful! When you’re traveling for work, you can deduct cleaning expenses for any clothes, even regular business attire, as long as the service is performed while you’re away from home.
Just remember that you can’t deduct costs that are incurred before or after your trip. Rare cases like uniform rentals are also fully deductible.
Equipment vs. Clothing
Certain pieces of equipment you use for work can create additional deduction opportunities. Tool belts, safety harnesses, specialized footwear, etc. often qualify as equipment deductions.
Protective gear like knee pads, back support belts, or ergonomic accessories can also be deductible as business equipment. Just make sure you can defend that they are clearly necessary for work performance.
How to Claim Clothing Deductions
When you do have qualifying clothing expenses, they’re reported on Schedule C as part of your business expenses. Most clothing deductions will fall under “Other Expenses” on line 48, where you’ll list the total amount and provide a description.
Related: How to Deduct Your Vehicle Registration Fee on Your Taxes
Keep receipts, document the business purpose, and keep your records for at least three years after filing your return. If you use an expense tracker app like TripLog, you can take photos of your receipts, add notes describing the business purpose, and store your deductible expenses securely in the cloud!
Work Clothing Tax Deductions Frequently Asked Questions
Q: Can I deduct expense suits/dresses I only wear to client meetings?
A: No, business suits and professional attire are not deductible, even if you only wear them for work.
Q: What clothing purchases can I deduct as an independent contractor?
A: You can deduct clothing purchases on your taxes if the items are truly specialized and unsuitable for everyday wear, like medical scrubs or a chef’s coat.
Q: Can I deduct the cost of cleaning my clothes?
A: You can deduct cleaning costs for qualifying work uniforms and specialized clothing.
Q: How much documentation do I need to support clothing deductions?
A: Keep your receipts. Your records should contain the date, amount, and description of the purchase, as well as why it was needed for your work and how it’s unsuitable for personal use.
Work Clothing Tax Deductions: Conclusion
Uniforms, safety gear, performance costumes - things that are needed for your work and can’t be reasonably used for personal use - are tax deductible. Regular business attire, no matter how expensive or even work-specific, don’t qualify.
Related: Can You Write off Your Car Purchase on Your Taxes?
When in doubt about anything related to your taxes, consult with a tax professional.
A great way to track your deductible expenses and keep IRS-compliant records is to use an expense tracker app like TripLog. You can download TripLog for free on iOS or Android and start tracking your expenses today!