How to Classify Work Clothes as a Small Business Deduction

If your small business requires you to wear a uniform, you can deduct this expense on your income taxes.
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When you own a small business, the Internal Revenue Service lets you write off the expenses required to operate. If you must purchase special clothing or uniforms to conduct business, the IRS allows you to include this expense on your income taxes. To qualify, the uniforms must not be suitable for everyday wear, and you must only wear the clothing to perform duties for your business.

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Step 1

Get Form 1040, Schedule C and the corresponding instructions from the IRS website.

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Step 2

Calculate the total amount paid for the clothing associated with the business. This also includes clothing for your employees. Because you will not depreciate the uniforms, the purchase price is the amount that you will claim as an expense.

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Step 3

Complete the top section of Form 1040 and begin completing the "Income" section. Stop once you reach the line labeled "Business Income or Loss."

Step 4

Enter "Business Clothing and Uniform Expense" in Part V on Schedule C. Enter the total price of the clothing in the right column. If you have any other expenses that qualify for Part V, list the expense and calculate the total of Part V. Report this amount in the line labeled "Other Expenses" on Schedule C.

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Step 5

Complete Schedule C to determine your net profit or loss. Enter this amount in the line labeled "Business Income or Loss" on Form 1040.

Step 6

Complete Form 1040 to determine the amount of your refund or tax. Sign and date the form. If you are married, your spouse must also sign the form.

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Step 7

Mail Form 1040, Schedule C and any other supporting documents to the address listed on the Form 1040 instructions. Retain the clothing receipts for your records.

Tip

In addition to the cost of clothing, if your business pays for laundry or dry cleaning services, you can also include this cost in your clothing expense.

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