Can You Deduct Clothing as a Business Expense? Let’s Set the Record Straight.

I just climbed out of a black hole of tax law and court rulings, and I have thoughts. If you’ve ever wondered whether your work wardrobe is a legitimate business deduction, buckle up—because the IRS has very strong opinions about this.

Here’s the deal: The IRS does not consider most clothing to be a business expense because it’s adaptable to everyday wear. 

Meaning? If you could (circle, circle, underline, underline) wear it outside of work, it’s personal.

But there are exceptions—and if you fall into these categories, you can claim a deduction. (But for the love of Pete, be cautious even with these!)

✅ Uniforms & Protective Clothing

• Construction worker’s boots
• Hairstylist’s smock
• Chef’s coat and non-slip shoes
• Branded uniforms for employees

✅ Costumes for Performers & Content Creators

• Must have a clear entertainment purpose—not just stylish streetwear
• Think wigs and stick-on mustaches or something you’d purchase at Party City (R.I.P.) to further an inside joke you have with your audience

✅ Branded Merch & Promo Wear

• Photographer wearing a hoodie with their logo at an event
• Fitness coach gifting branded tank tops to clients

✅ Theatrical, Film, or Photography Wardrobe

• Filmmakers purchasing period-accurate costumes
• Photographers stocking a client closet

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What Happens When You Try to Deduct the Wrong Things?

Just ask Anietra Hamper, a news anchor who thought her clothing, hair, makeup, and even self-defense classes were deductible. The IRS said nope—and the court disallowed nearly all her deductions. Here’s everything she tried to write off and why it was disallowed:

Clothing and Accessories

Anietra told the folks at the IRS that this was her self-described criterion for whether something she was buying was deductible: “Would I be buying this if I didn’t have to wear this to work? And if the answer is no, then I know that I am buying it specifically for work.”

She tried to deduct traditional business suits, lounge wear, a robe, sportswear, active wear, lingerie (why tho???), cotton bikini and cotton thong underwear (again why), and evening wear. She also deducted expenses for an Ohio State jersey, jewelry, bedding, running and walking shoes, and dry cleaning costs.

(When it comes to the lingerie and underwear… how… HOW can the IRS determine if that was used specifically for work and never for personal?! Did she keep a log or??? Okay that’s enough thought given to that.)

The reason the IRS disallowed these expenses is because Anietra did not satisfy the requirement that her clothing wasn’t suitable for everyday personal use. Just because she didn’t wear it outside of work, doesn’t mean it’s not suitable to wear outside of work.

Capeesh? 

Contact Lenses, Makeup and Grooming Expenses 

Get this. Home girl decided she was going to try to deduct her contact lenses that she wears specifically for work so she can read the teleprompter. She also tried to deduct the cost of the prescription, the contact lens solution and even the soap she used to clean her hands before putting the lenses in.

She purchased makeup designed for on-air appearance to provide more coverage than the normal everyday makeup (as a former pageant girl, this is a fair point, but not enough for the IRS).

She submitted receipts from Nordstrom and drugstores for makeup but did not mark them up with enough documentation to show that this was specific to her job. I’m so curious if the IRS would have maaaaybe allowed this if she had the proper documentation. A mystery we’ll never solve…

Then there’s the regular haircuts and manicures, teeth whitening and skincare products. Again, the IRS deemed them all inherently personal, even though she has a public-facing job that requires her to maintain a neat appearance. (Sound familiar? “I need to look good on Instagram stories—doesn’t that count?” No, unfortunately it doesn’t 😔)

Self-defense classes

Anietra had frequent stalkers because she was a public figure and the police recommended she take self-defense classes. She tried to deduct her gym membership, noting her workout for each day, which included kickboxing, yoga, running, walking, weights and cardio. The logs (if there were any?) were missing actual self-defense classes.

Disallowed.

Subscriptions

Anietra testified that she, as a TV news anchor, is expected to be on top of current events at all times. Okay, fair.

She purchased and tried to deduct cable television and internet, newspapers, satellite radio and magazines such as Cosmopolitan, Glamour, Newsweek and Nickelodeon.

The reason these were disallowed is because (you guessed it), these are all inherently personal and suitable for everyday use. She also failed to provide evidence for why each of these subscriptions were relevant to her position as a news anchor. (Maybe if she had shown specific news clips of her for which she had used the magazines for research? We’ll never know…)

Cell phone expenses

Anietra tried to deduct her cell phone bill, arguing that she used it for work-related calls and staying in touch with sources. Totally fair, right? Well… not quite.

The IRS disallowed the expense because she didn’t provide proper substantiation—aka, documentation proving what percentage of her phone use was strictly for business. She didn’t separate personal vs. work calls, didn’t provide itemized bills, and didn’t have any records showing a clear business purpose.

Moral of the story? If you’re claiming a cell phone deduction, keep detailed records. Better yet, have a separate phone for business use.

Vehicle expenses

Anietra claimed vehicle expenses but failed to keep proper mileage logs, and her numbers didn’t match up with other documents. Yikes.

The IRS requires a contemporaneous mileage log, meaning you need to track:

✔️ Date of the trip
✔️ Starting and ending mileage
✔️ Purpose of the trip
✔️ Business relationship to the person or event

Since she didn’t have this info, the IRS tossed out her vehicle deductions completely. Ouch.

Business gifts

This one was a mystery, even to the IRS. Anietra claimed deductions for business gifts but didn’t provide:

❌ Who the gifts were for
❌ What they were
❌ How they related to her work

Without clear records, receipts, or a business purpose, the IRS denied the deduction. Lesson learned: if you’re giving client or colleague gifts, document who, what, and why.

Meals & entertainment

She also tried to deduct meals and entertainment expenses, but—shocker—she didn’t provide proper substantiation here either.

To successfully deduct meals or entertainment, the IRS requires:

📌 The amount spent
📌 The date & location
📌 The business purpose
📌 The names & business relationship of attendees

Anietra failed to provide most of this, so the IRS noped right out of approving it.

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The #1 Mistake That Cost Her Thousands: No Proof, No Deduction

What got her into the most trouble? She didn’t meet substantiation requirements (fancy tax-speak for “you need proof”). Here’s what the IRS requires for deductions like travel, meals, entertainment, gifts, and vehicle use:

• Amount
• Date
• Place
• Business Purpose
• Business Relationship

Plus, she failed to provide extra documentation (like receipts, logs, or mileage records). The result?

💸 Additional taxes owed
💸 Accuracy-related penalties (usually 20% of the underpaid tax amount)
💸 The IRS recalculating her taxable income—meaning she had to pay up

The good news? She wasn’t charged with tax fraud (which would’ve meant potential jail time). But this case is a clear warning: guessing at deductions is expensive.

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Moral of the Story? Know What You Can and Can’t Deduct.

If you’re a photographer with a client closet or a business owner using branded merch for marketing, you’re in the clear. But if you’re trying to write off your trendy blazer or everyday makeup as a “business expense,” the IRS is not buying it.

Got questions? Hit reply—I love nerding out over tax rules so you don’t have to.

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