Business Clothes - Tax Deductible

[Gloria]

Do you agree with the comment made in the article listed below regarding the deduction of clothing that contains the company logo? I could not find that information on Publication 529, Miscellaneous Deductions. I have a new client that has a Road Service Company and he wears Khaki pants and blue shirts (all his shirts have his company logo embroidered). I am trying to determine if I can treat the cost of the shirts as an expense. Thanks.

Are Business Clothes Tax Deductible?

By: Jacqueline Thomas

Are business clothes tax deductible? For those of us who are required to wear a specific uniform, the benefit to purchasing it is the possibility of getting that money back. It may be difficult to believe, but some employers require specific uniforms without providing any reimbursement when the employee purchases these items. For example, construction workers who must buy their own hard hats, protective glasses and special boots can benefit greatly from this tax deduction. In order to take advantage of this tax deduction, you should keep meticulous records and receipts.

What is and isn't covered?

If you're looking for possible tax deductions, keep in mind that most business clothes are not deductible. For example, a business suit is not tax deductible. Some people may argue that they wear business suits exclusively for work, but the IRS only allows for clothing that cannot be worn in any other setting than your work environment. It is possible to wear a business suit outside of a work environment, but it is far less likely that you will wear a firefighter's uniform when off duty. This deduction provides relief for nurses, postal workers and bus drivers, just to name a few. You may also claim a deduction for any article of clothing that contains a company logo.http://www.life123.com/career-money/taxes/tax-deductions/are-business-clothes-tax-deductible.shtml

[TaxmannEA]

I have always allowed a deduction for items that have the company's logo on them. That pretty much designates the clothing as a uniform.

[JohnH]

I deduct my logo shirts.

[kcjenkins]

No, I do not agree that just having a Logo is enough. If the 'uniform' is distinctive enough that it would not normally be worn on the street, such as a Wendy's shirt, which has not only a logo but distinctive color and pattern, then yes. But just a small logo embroidered on the sleeve or pocket of an ordinary shirt, does not make it unacceptable as street wear. Tax Court rulings have even disallowed painter's coveralls, etc as a deduction.

The article is week in other points as well. "construction workers who must buy their own hard hats, protective glasses and special boots can benefit greatly from this tax deduction" for example. No mention that 1) you must itemize to take it, and 2) you must exceed the 2% 'haircut' before it even counts at all, Most W-2 construction workers, in my experience, get little or no benefit from buying safety equipment. Sch C contractors do get the deduction, but it seldom amounts to any significant savings, certainly not 'greatly'.