Generally, a taxpayer may deduct the cost of uniforms as a business expense if the taxpayer must wear them on the job and they are not suitable for street wear.
In Ratcliff, the Tax Court denied a minister a deduction for suits worn to church because the church did not require them. Rather, the wearing of a suit was only customary. Even if the church requires a minister to wear a suit while conducting church services or counseling church members, the cost of the suit would not be deductible because it is suitable for ordinary street wear. If a church requires a minister to purchase and wear special clothing or vestments during church services, that fact should be in the minister’s employment contract. If the special clothing or vestments are not suitable for street wear, they should be deductible.< Back
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