The Three Rules Behind a Uniform Deduction

Over the years, the courts have established three criteria that an employee must satisfy before claiming a tax deduction for work-related clothing:

• Is the clothing required or essential in the taxpayer’s employment?
• Is the clothing not suitable for wear outside of work?
• Does the taxpayer in fact not wear the clothing outside of work?

What ultimately dooms most taxpayers, is the second requirement. A polo shirt wears nicely on almost any occasion, from playing 18 holes of golf to walking around an amusement park. Similarly, a suit worn by a CEO can also be worn to a friend’s wedding. And a personal fitness trainer can just as easily wear her yoga pants and running shoes on a trip to the mall as she can helping a client work out.

As a result, the Tax Court can make quick work of the issue, concluding that you are not entitled to a deduction for the clothing. The lesson, of course, is that in order to get a tax break for work clothing, the clothing must be so specific, customized or unique that it could only be worn at your place of employment.