Uniforms and Clothing
What You May Deduct
You may deduct costs for uniforms for yourself and employees, if these are reasonable and necessary costs of doing business. For example, if you operate a restaurant, it is reasonable that employees wear a uniform while on duty.
What You May Not Deduct
You may not deduct costs for "street clothes" that you or your employees wear to work. For example, suits are considered street clothes for both men and women. The "rule of thumb" is that if you can wear it anywhere and everywhere, it is not necessary as a business expense and is thus not deductible.
Where to Show these Expenses
- For sole proprietors and single-member LLCs, show these expenses in the "Expenses" section of Schedule C
- For partnerships and multiple-member LLCs, show these expenses in the "Deductions" section of Form 1065
- For corporations, show these expenses in the "Deductions" section of Form 1120.
This article presents general information; I am not a tax attorney or tax preparation specialist. Refer to IRS publications and refer questions to your tax consultant.