How Do You Use Work Clothes As A Tax Deduction?
The IRS allows a miscellaneous tax deduction for the cost and upkeep of work clothes on Schedule A if you itemize your deductions. To take this deduction, you must be required to wear these clothes or uniforms as a condition of your employment. The clothes also must not be suitable for everyday wear. Create a special code for expenses related to the purchase and upkeep of work clothes and uniforms and use it throughout the tax year to code all related expenditures, as well as any related reimbursements, in your check register and credit card reports. For example, if you pay for a pair of work shoes by check, you might write “Wk-CL” on the check. Assemble all records related to the purchase and upkeep of work clothes and uniforms. Total your expenses for the purchase and upkeep of work clothes and uniforms. List the total dollar amount with the words “Work clothes expenses” on the dotted line on line 27 of Schedule A. Include the the total that you have written on the dotted line on lin