I am often asked... "Can I deduct my clothing for my job?"
My answer seems flippant to some, but it sums up the IRS ruling fairly well... If you look like a "geek" while wearing your work cloths, you have a good chance in getting a deduction
(1) Nonmilitary uniforms. In each case is taken individually and the IRS must determine if the uniform is suitable for ordinary wear. Some examples are: A deduction was allowed for an Amway distributor, a dairy worker and a professional musician. A deduction was denied for an automobile mechanic, a food server and a probation officer.
(2) Military uniforms. Courts have allowed deductions for military uniforms not authorized for off-duty use and those required for infrequent occasions by reservists. Otherwise, they have not allowed deductions for military uniforms because they can replace regular clothing.
(3) Other clothes. Courts have allowed deductions for clothes not suitable for general wear like formal attire, nurses' uniforms, theatrical costumes and clothes with labels, such as a company name. This raises a major question: Is suitability determined by what you generally wear or what anyone generally wears?
A manager of a high fashion clothing company was expected her to wear the dramatic, highly fashionable clothing the store sold. This meant dressing to kill at fashion shows and business lunches. Because the manager had to pay for these expensive clothes, they expected a deduction.
The court disallowed the deduction, explaining that the manager's lifestyle is unimportant. This clothing was suitable for general wear, therefore nondeductible because it's worn "normally" by a significant, although affluent, segment of society.
