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I have to purchase work tools and uniforms for my job. Are tools and work clothes tax deductible?

1 min read


1 min read


Determining if work tools and uniforms as well as works clothes are tax deductible depends on a couple of factors.

  • In regard to uniforms, you can deduct the cost of the uniforms and their upkeep (dry cleaning) if both of the following apply:
  • Your job requires that you wear special clothing such as a uniform.
  • The clothes are not suitable for everyday wear. For example, a uniform with a company logo isn’t suitable for everyday wear, so it would qualify as a deduction.

Work clothes are tax deductible if your employer requires you to wear them everyday but they cannot be worn as everyday wear, such as a uniform. However, if your employer requires you to wear suits – which can be worn as everyday wear – you cannot deduct their cost even if you never wear the suits outside of work.

You can fully deduct small tools with a useful life of less than one year. Deduct them the year you buy them.

However, if the tools have a useful life of more than one year, you must depreciate them. You can usually depreciate tools over a seven-year recovery period or use the Section 179 expense deduction. Under Section 179, you can expense the full cost of a tool the year you place it in service. The deduction is limited to the amount of your self-employment income.

You can deduct the cost of the tools as an unreimbursed employee expense on Schedule A if both of these apply:

  • You work for an employer, rather than being self-employed.
  • You’re required to have the tools for your trade.

You’re also subject to the recovery-period rules and Section 179 rules.

 

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