Many workers wonder whether they can deduct the cost of work clothes on their taxes. The answer depends heavily on a specific IRS test — not whether you wear the clothes for work, but whether you could wear them outside of work. Here’s how the rules work in 2025.
The IRS Two-Part Test for Clothing Deductions
According to IRS Publication 529, you can only deduct work clothing if it meets both of the following conditions: (1) you are required to wear it as a condition of your employment, and (2) it is not suitable for everyday wear outside of work. Both conditions must be true — meeting just one is not enough.
This test has been upheld in numerous Tax Court cases. The logic is straightforward: if you could wear something on the street or to a social event, the IRS considers it a personal expense, even if you only actually wear it to work.
Clothing That Qualifies for the Deduction
The following types of clothing generally pass the IRS two-part test and may be deductible: uniforms with an employer’s logo or name (such as shirts for delivery workers or restaurant staff); protective clothing like hard hats, safety boots, gloves, and reflective vests required by your employer; theatrical costumes and stage clothing for performers; scrubs and medical uniforms (though this is nuanced — see below); and specialty occupational gear like firefighter turnout gear or military dress uniforms that you are not allowed to wear off duty.
Clothing That Does NOT Qualify
The IRS consistently denies deductions for clothing that could plausibly be worn outside of work, even if you only wear it for professional purposes. This includes: business suits, dress shirts, and ties (even if required by your employer’s dress code); “business casual” attire; black clothing worn by waitstaff if it’s not a branded uniform; athletic wear worn by personal trainers; and professional attire worn by lawyers, bankers, or executives, no matter how much it costs.
Nurses and scrubs are a frequently debated area. Some courts have allowed scrub deductions when the employer explicitly requires them and prohibits wearing them outside work, but others have denied them when the scrubs were ordinary clothing that happened to be worn for work. The safer position is that plain scrubs without employer branding are typically not deductible.
How to Claim the Deduction
Self-Employed and Freelancers
If you are self-employed and wear qualifying uniforms or protective clothing for your business, you can deduct those costs on Schedule C as a business expense. You can also deduct the cost of maintaining (dry cleaning, alterations) and repairing these items.
Employees
For employees, the rules changed significantly with the Tax Cuts and Jobs Act of 2017. Unreimbursed employee expenses — including work clothing — are no longer deductible on federal taxes through at least 2025. Employees who were previously deducting work clothes as miscellaneous itemized expenses can no longer do so on their federal return. However, some states (including California and New York) still allow these deductions on state income tax returns.
Laundering and Maintenance Costs
If the clothing itself qualifies for a deduction, you can also deduct the cost of cleaning and maintaining it. Keep receipts for dry cleaning, alterations, and repairs of qualifying work uniforms. If you launder qualifying uniforms at home, you can deduct a reasonable portion of your laundry costs, but you’d need to keep good records of the business-use percentage.
The Bottom Line
Work clothes are generally not deductible unless they have a required employer marking or are specialized protective gear that cannot be worn in ordinary life. If you’re self-employed and wear a branded uniform or protective equipment for your work, you likely have a valid deduction. If you’re an employee, federal deductions for unreimbursed clothing costs are suspended through 2025 — but check your state’s rules, as some states still allow them.
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