Other Tax Deductions


Three criteria for deducting the cost of clothing as a business expense:

  1. The clothing is required and essential in the taxpayer’s employment, and
  2. The clothing is not suitable for general or personal wear, and
  3. The clothing is not so worn.


Terence K & Lynn A Barnes, TC Memo 2016-79


IRS Publication 535, Chapter 7.   Costs You Can Deduct or Capitalize

IRS Publication 535, Chapter 11.   Other Expenses

Publication 535, Business Expenses