If you are required to wear a uniform for work, it may be a deduction on your taxes. However, not everything is viewed as a uniform in they eyes of the IRS.

No Deduction for Cost of Bartender’s Business Clothes:  The taxpayer was employed as a bartender at a high-end restaurant in New York. Although the restaurant did not require its employees to wear a uniform, employees were requested to wear an all-black ensemble (black shirt, black tie, and black pants) while working. The taxpayer purchased high-quality clothes, which he thought were needed to make a positive impression on customers. He kept a change of clothing at the restaurant for work that didn’t involve customer interaction. On his tax return, the taxpayer claimed an unreimbursed employee expense deduction for the cost of his business clothes. Because the employer didn’t require employees to wear a particular type of clothing, and the clothing could be adapted to be worn away from work, the Tax Court held that the taxpayer’s clothing costs were nondeductible personal costs. Sofien Beltia, TC Summ. Op. 2016-8 (Tax Ct.).

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