As always, yes but there is a catch

If you have ever stared and your closet and thought, “Can I write any of this off on my taxes?” you are not alone. Clothes are one of the most misunderstood parts of freelance tax deductions. Some creators assume anything they wear for work is fair game. Others never even bother to ask. The truth, like most things with the IRS, is both stricter and stranger than you would think.

The two-prong test

The IRS has a clear standard for when clothing counts as a business expense. It has to pass both of these tests:

1. The clothing is required as a condition of your work.
2. The clothing is not suitable for everyday wear.

The second part is where most deductions die. The fact that you personally would never wear your work clothes to brunch does not matter. The IRS looks at it objectively. If a “reasonable person” could wear that outfit on the street and blend in, it is not deductible.

The Pevsner case

This rule is not just theory. It comes from a famous case. Sandra Pevsner managed a boutique that required her to wear Yves Saint Laurent clothing. She argued that she never wore these high-end clothes outside of work, so they should be deductible. The court disagreed. It said the clothes were adaptable to ordinary wear, even if Sandra herself hated them. She lost the case, and the “objective test” became law.

The message was clear: it is not about your lifestyle, it is about what counts as normal street wear (not talking about Supreme or Bape, but yes those count too).

What usually qualifies

So what actually makes it through?

• Distinctive uniforms. Police, firefighters, security, airline staff. If it is a uniform and clearly identifies the worker, it qualifies.
• Protective clothing. Hard hats, safety boots, safety glasses, flame resistant gear. These are not everyday clothes.
• Medical and professional wear. Scrubs, lab coats, chef’s whites. Again, the distinctive and specialized items count.
• Costumes. Actors, performers, historical reenactments. If the job requires it and you cannot wear it to a dinner party without getting weird looks, it counts.

There is also an exception for promotional clothing. If you get your business logo printed on shirts or jackets, those are deductible as advertising. The key is the logo. A plain black T-shirt does not qualify, but a T-shirt with your brand across the chest does.

What does not qualify

The list is longer. Business suits, even if you only wear them to meetings, do not pass the test. Same for blazers, dress shoes, polo shirts, or basic khakis. Painters’ overalls do not qualify either because they are seen as adaptable to everyday wear. Even if you ruin them with paint, they started as regular clothing.

That means the vast majority of creators cannot deduct “looking nice.” Clothes you wear on camera, to pitch a client, or to present a certain image will not count unless they meet strict criteria.

Related costs you can deduct

If you do have qualifying clothes, you can also deduct costs for maintaining them. That includes dry cleaning, alterations, shoe polish, and laundry while traveling for work. Rentals also follow the same rules. If you rent a costume or safety gear that qualifies, the rental cost is deductible.

Documentation matters

Like any deduction, you need proof. Keep receipts for purchases, maintenance, and rentals. If the clothing was required by a client or contract, keep that request in writing. If it is protective gear, keep records that show the business purpose.

Self employed workers report clothing deductions on Schedule C with other business expenses. The IRS will want to see that they were both ordinary in your trade and necessary for your business.

Where creators get tripped up

Creators often try to deduct clothing they buy for shoots, events, or branding. Let’s say you are a fashion YouTuber buying outfits to review. The cost of the clothes might feel like a business expense, but the IRS will usually deny it unless the clothing is clearly unsuitable for personal wear. The fact that you only bought it for content does not override the “ordinary war” rule.

That said, if you add your logo to clothing for promotion, that part is deductible. The line is razor thin, but it is there (Yves Saint Laurent X Beluga merch coming soon??)

W-2 employees are excluded

One more important limit: employees cannot deduct clothing costs under current law. The Tax Cuts and Jobs Act suspended miscellaneous itemized deductions through at least 2025. So if you are on payroll, you are out of luck. Freelancers and self employed workers still have the option, but only if they meet the two prong test.

The logic behind the rule

The IRS wrote these rules to stop people from deducting their entire wardrobe under the excuse of “I wear it for work.” They allow protective gear and distinctive uniforms because they provide no personal benefits outside of the job. Suits and nice clothes are excluded because, even if expensive, they can still be work in everyday life.

Bottom line

Yes, freelancers can deduct clothes, but the window is small. Protective gear, uniforms, scrubs, costumes, and logo wear are in. Suits, polos, and everyday outfits are out. Even if you swear you never wear them outside of work, the IRS does not care.

If your work clothes do qualify, you can also deduct the costs to clean or maintain them. Keep receipts, note business use, and file them with your Schedule C.

For most freelancers, the safer play is to treat clothes as a personal cost unless they clearly fit the IRS definition. Otherwise, you risk having your deduction denied and possibly flagged in an audit.

The takeaway is simple. If the clothes protect you, identify you, or advertise your business, they probably count. If they just make you look good, they probably don’t.

Keep on Creating!

— The Beluga Team