Musician's new tux

[Margaret CPA in OH]

Client is a professional musician, pianist for a well known local choral group. He had to purchase a new tux for performances. Lucky, he got a BOGO! So how does one depreciate a tux? He can use 179 but the total cost is $1029. I have to input some kind of life.

[ILLMAS]

Can he wear that tux for his own wedding or any black tie event?

[jklcpa]

If clothing is adaptable to street wear for everyday use, then it isn't deductible. If it can't be, then it would be deducted like a uniform would be.  Either way, I wouldn't consider it a depreciable item.

 

I found an interesting article that appears to be written by an organization for a professional musician forum, and deals with this and cites some cases and has specific examples. It's obviously nothing official but is interesting because of how the clothing is to be considered:

 

http://www.polyphonic.org/article/is-concert-clothing-tax-deductible/

[Margaret CPA in OH]

Thanks for the link, Judy. I am forwarding to the client. Of course one would not wear a tux as street wear for everyday use. At least in my neck of the woods. ILLMAS, could he wear it to his wedding or a black tie event? I suppose he could but doubt that he would. Maybe that's why he got one for free - one for performances and one for strolling down the avenue.

I will pursue with client further but still would like to know, in case, how to provide a life for a possibly depreciable asset.

[Lee B]

According to J K Lasser Profession Edition, Musician have been allowed to deduct the cost of Formal Wear

 

According to The Tax Book, Musicians have been allowed to deduct costumes which were not suitable for everday wear.

[Lee B]

Any depreciable asset that does not have a designated class life is 7 year property.

[SaraEA]

I agree with cbslee. The tux is more like a uniform or costume not suitable for everyday wear and should just be treated as an expense.  I have a DJ client who has three tuxedos (some weeks he has formal gigs Fri, Sat and Sun). I wrote them all off, write off new ones when he replaces them, and give him the expense for dry cleaning as well. Same with the fancy shirts and cumberbunds (often purchased in a color to match the bride's decor). I don't do this for regular suits and ties that he wears for less formal affairs because he could easily wear them elsewhere.

 

I tell clients who want to write off their jeans and red t-shirts or waitstaff who want to take their black pants and white shirts because that's what their employer requires them to wear, NO.  If you can wear it to the grocery store or tax office, no deal.

[michaelmars]

^{when my spunky chorus teacher who also preformed professionally got audited, she went to the audit in a 1940's ballroom gown that she wore on stage.  She got the deductions.  she is in late 80's now and just told me this story a few months ago.}

[Jack from Ohio]

I don't think it would stand upon audit.