Miscellaneous Itemized Deductions enable taxpayers to deduct qualifying employee expenses that are not reimbursed by the employer. The qualifying amount of the expense to deduct is the excess of 2% of one’s Adjusted Gross Income. There are various employee expenses that can qualify for tax deductions under Miscellaneous Itemized Deductions.

These include dues to unions, legal fees related to your job, malpractice insurance premiums, medical examinations as requested by employers, passport expenses for a business trip, research expenses of a college professor, tools and supplies used in your work, and work clothes and uniforms. Each of these allowable deductions has their rules for qualification. In regards of work clothes and uniforms, the IRS has provided detailed guidelines as to define and determine the legitimacy for any workplace clothing to qualify for a tax deduction.

The IRS Guidelines for Qualifying Work Clothes and Uniforms Expenses

There are two guiding principles that have been provided by the IRS for the deduction of work-related clothing expenses. The clothes need to be worn as a requirement in one’s occupation and must not be “general-attire” that can be commonly worn outside of the workplace setting. These two guiding principles qualify and disqualify various dressing apparel. The IRS carefully scrutinizes such deductions to ensure that they qualify under their guidelines. Some of the tips to consider when considering whether your workplace clothes qualify are provided below:

• Clothes Required by Employer – Whether an outfit or clothing attire makes it convenient to work more efficiently does not qualify it for deduction. The employment rules need to clearly stipulate that you are to wear the specific attire. Therefore, if a worker purchases working gloves that are not explicitly required by the employer, such an expense cannot be claimed under Miscellaneous Itemized Deductions.
• Examples of Qualifying Workplace Clothing – The IRS has provided a list of examples of uniforms that a taxpayer can deduct if such costs of uniforms are not reimbursed by the employer. These uniforms include those of firefighters, delivery staff, police officers, healthcare workers, professional athletes, letter carrier employees, and transportation workers. Others that can deduct the cost of clothing include musicians, clowns, and other entertainers, if the clothes that they use on stage are not suitable for general wear.
• Non-distinct Clothing – The IRS does not allow for uniform clothing that is not distinct for a particular workplace. The example that the IRS provides for uniform that is not distinct is an outfit for a painter consisting of a white t-shirt, white cap, and white shoes (as required by the painters’ union) or a welder’s characteristic blue outfit required by the employer.
• Protective Clothing – According to the IRS, the cost of purchasing protective clothing or gear will qualify for deductions under Miscellaneous Itemized Deductions. These protective clothing include gloves, helmets, boots, ear plugs, and safety glasses. However, such protective clothing and gear need to be required by the employer.