Tuesday, August 23, 2011


People ask me all the time about deduction of clothing worn at work. The rule is, if the clothes are suitable for wear in the normal course, they are not deductible. This is proven by a recent court case.

The Tax Court ruled that a television news anchor cannot deduct the cost of her business clothing that she wore only on TVeven though she felt the clothes were too conservative to be suitable for everyday wear. It also disallowed write-offs she took for the cost of makeup, manicures, contact lenses, news magazines, teeth whitening, cable TV and a gym membership. It doesn’t matter that her employer required her to maintain a professional appearance and to keep abreast of breaking news events. They’re still all nondeductible personal expenses.