Tax Write-Off-able?

[Bob M.]

Originally Posted by refbuz

I think that you can write a portion of the jacket off, but it is probably not enough to warrant doing so.

Be careful with the write offs, I was advised to be sure to show some income and you probably want to avoid taking a loss when you file.

REPLY: I did a little more research here...

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.

It is not enough that you wear distinctive clothing. The clothing must be specifically required by your employer. Nor is it enough that you do not, in fact, wear your work clothes away from work. The clothing must not be suitable for taking the place of your regular clothing.

Examples of workers who may be able to deduct the cost and upkeep of work clothes are: delivery workers, firefighters, health care workers, law enforcement officers, letter carriers, professional athletes, and transportation workers (air, rail, bus, etc.).

Musicians and entertainers can deduct the cost of theatrical clothing and accessories that are not suitable for everyday wear.

However, work clothing consisting of white cap, white shirt or white jacket, white bib overalls, and standard work shoes, which a painter is required by his union to wear on the job, is not distinctive in character or in the nature of a uniform. Similarly, the costs of buying and maintaining blue work clothes worn by a welder at the request of a foreman are not deductible.

Protective clothing. You can deduct the cost of protective clothing required in your work, such as safety shoes or boots, safety glasses, hard hats, and work gloves.

Examples of workers who may be required to wear safety items are: carpenters, cement workers, chemical workers, electricians, fishing boat crew members, machinists, oil field workers, pipe fitters, steamfitters, and truck drivers.

So no part of our new sports jacket is deductible.