Can a Business Owner Write Off Clothing?
Whether a business owner can write off clothing as a business expense depends on the type of clothing and its purpose. Generally speaking, clothing worn exclusively for business activities are deductible, while clothing intended for everyday use are not.
Types of Clothing Deductible for Business Use
- Uniforms, costumes or special clothing required for the trade or business
- Protective clothing – e.g., steel-toed boots, hard hats, etc.
- Clothing with company logo or name on it
Types of Clothing Not Deductible as Business Expenses
- Clothing used for both work and everyday activities
- Clothing or accessories bought for personal use (e.g., dresses, suits, etc.)
- Clothing used for just a single event or activity
When filing taxes, be sure to accurately record clothing purchases as business expenses. Some expenses may require supporting physical documentation, including receipts, for proof. Proper record-keeping can save business owners significant time and money when filing taxes.