A common question I heard during tax season was whether or not clothing and shoes purchased specifically for work purposes could be deducted as a business expense.

It seems logical that you should be able to deduct an outfit you only wear for shooting weddings or speaking at events, but unfortunately, that won’t be good enough for the IRS when it comes to deducting the expense.

If your clothing purchase satisfies these requirements found in the IRS Publication 17, then they can be deducted as a business expense. If not, consider them a personal purchase.

  • Clothing must be specifically required by your employer
  • It is not enough that you do not wear your clothes away from work
  • The clothing must not be suitable for taking the place of your regular clothing

Some common jobs that would have clothing that satisfies these requirements include delivery workers, firefighters, and healthcare workers.

Amy Northard, CPA

Amy Northard, CPA

I’m Amy Northard, and I’m the founder of The Accountants for Creatives®. My team and I understand that the last thing you want to think about is taxes and bookkeeping. That’s why we handle the financial side of things for creatives across the US, giving you the freedom to get back to the work you love.

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  1. Kristen Moux April 29, 2015 at 7:26 pm

    Hallelujah! Thank you for clearing this up! My friends kept saying, “You can write off your shopping expense!” And I was like… hmmm…. it can’t be THAT easy, right? And it isn’t! Thank you for saving me the trouble!!

    • Amy Northard, CPA April 29, 2015 at 7:28 pm

      Haha, I WISH it was that easy!

  2. Yemima May 5, 2015 at 4:29 pm

    Oh my goodness! I was just asking myself this question… thank you!

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