Many of my business clients misunderstand the meaning of UNIFORM EXPENSE as a business tax deduction. For example, a realtor claiming a pair of Louboutin shoes as uniform expense saying that she only wears this pair of shoes to the closings. Of course, she is wrong. Even if this pair of Louboutin shoes is required by her boss to wear for closings, it is still not a tax deduction because it is SUITABLE for wearing every day. The refusal to wear the shoes/clothing in places other than work doesn’t entitle the business to a tax deduction. On the other hand, the UNIFORM EXPENSE still exists as a deduction. As any other business expense, uniform expense should be ordinary (commonly worn in similar businesses) and necessary to the operation of the business. Business deduction is allowed for uniform expense that is not suitable for everyday use. Plain white shirt and black pants are not distinctive enough to qualify for a business deduction. But if you put your business logo on it, then it may be deductible as promo/advertisement expense. Examples of deductible uniform expenses: protective clothing of construction workers, uniform of mail carriers. Have you ever deducted uniform on your business tax return??
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