I switched jobs. I was allowed to wear business casual at my previous
job, but my new job requires formal business attire and I had to
buy multiple suits/shoes/dresses. As I incurred those expenses due
to my job, are they deductible? Thanks.
While looking good is important, it doesn't mean
Uncle Sam is going to pay for it. Basically, the only clothing items
that are deductible for tax purposes would be uniforms used in your
employment that would not be adaptable for everyday use. That means
that pilots, nurses and mechanics can write off the cost of their
uniforms, but ordinary office wear would not be considered a uniform.
So, you don't get the deduction, even though you wear
the clothes only at work. It doesn't matter that the purchases are
as a result of your change in employment, either.
Similarly dry cleaning expenses of uniforms
used in work would be considered an employee business expense. Employee business
expenses are miscellaneous itemized deductions subject to reduction by 2 percent
of your adjusted gross income.
However, dry cleaning of your business clothes
would be considered a personal expense and not deductible. There
would not be any distinction between footwear and clothing.