Perhaps its easier to answer that question by talking about what you absolutely CANNOT deduct. The one that always shocks and horrifies clients is clothing.
I know, its seems counter intuitive but that is tax law. Just because you are a limo driver and wear a suit or just because you are a lawyer and need a good suit for court, the IRS does not see that as “necessary” expense and those clothing expenses are not deductible. One of the most famous court cases is that of Hamper TC where a TV news anchor claimed her clothing, make up and grooming. The IRS denied these expenses on the grounds that all expenses she incurred were also suitable for everyday living, even though it was not the style that she would usually wear. Grroming expenses are always deemed personal and not business.
So my advice, don’t go there. You won’t win the clothing deduction fight with the IRS and you will only make them angry. There are so many other elgitimate deductions to take, stay away from those that are specifically listed as non deductible and where case law shows the IRS taking a hard line of “no”.
Now remember, uniforms are different and those are deductible.
Be careful that you understand which are which.
Let’s discuss!
Reach me at www.wendybarlin.com and remember to sign up for our Tax Planning Masterclass this coming Thursday. One hour of The Who, The Why and The How.