If you are self-employed, work clothing is generally deductible only when your work requires it and it is not suitable for everyday wear. Clothes you could wear off the job are personal, even if you only wear them for work. For employees, IRS Notice 2026-10 says the 2% miscellaneous itemized deductions, which include unreimbursed work expenses, are permanently disallowed, so for the 2026 tax year most employees cannot deduct them. A ProfitDrawer bookkeeping spreadsheet logs qualifying uniform costs under a category you set.
If you are self-employed (Schedule C): a business expense must be ordinary and necessary, and the personal part of a mixed expense is not deductible (IRS Publication 334, 2025). IRS rulings and court cases use a two-part test for work clothing:
- The clothing is required for your work.
- It is not suitable for ordinary wear. This is judged by what is generally accepted as street wear, not by whether you personally choose to wear it elsewhere.
| Usually passes the test | Usually fails the test |
|---|---|
| Theatrical costumes for a performer | Jeans, plain shirts, black pants |
| Clothing you are not allowed to wear off duty | Everyday shoes or a suit for meetings |
If you are an employee: IRS Notice 2026-10 says the One, Big, Beautiful Bill Act made permanent the disallowance of miscellaneous itemized deductions subject to the 2% floor. A few groups, such as Armed Forces reservists, fee-basis state or local officials and certain performing artists, deduct some job expenses as an adjustment to income instead.
Keep receipts and a short note of why each item is required for the work. General information, not tax advice.
Source: IRS Notice 2026-10 · Updated
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General information, not tax, legal or financial advice. Check the rules for your state and your situation.