Tax Benefits of Shopping for Work Clothes

Although most people do not think of shopping for work clothes as a way to lower their tax burden, employees who wear uniforms should be aware of certain tax benefits. The Internal Revenue Service outlines the restrictions and allowances for this deduction in the department's Publication 529.

Tax Code

In some cases, the Internal Revenue Service allows citizens to deduct the cost of their uniforms on their annual federal tax form. In order to qualify for this deduction, the uniforms must cost more than 2 percent of the person's adjusted gross income. In addition, the uniforms must be required by the employer. If the employer has reimbursed the employee for the uniform expense, the person cannot take the tax deduction.

Types

Only certain types of uniforms are eligible for the deduction, and the tax code specifies that the uniforms cannot be suitable for daily wear. Uniforms worn by firefighters, police officers, postal workers, professional athletes, delivery drivers, nurses, medical staff and warehouse workers are usually deductible. Those in the military may not be able to deduct their uniform expenses if they are currently deployed or on active duty.

Considerations

Employees should understand that some accessories, such as work gloves, sunglasses, shoes and items worn for warmth, may also be deductible if they are a necessary part of the company's uniform. After shopping for the work clothing, employees should keep all receipts as documentation of uniform purchases. Keep these receipts with other tax information as proof of your expenditures in case of an audit.