Deductibility of Uniforms

Qualified uniform expenses are the cost and upkeep of uniforms and certain articles that are:

• Specifically required as a condition of employment, and
• Not adaptable to general use as regular clothing

For example, although members of the Armed Forces are required to wear uniforms when they are on duty, they are generally allowed to wear their uniforms in place of regular civilian clothing when they are off duty. Therefore, in this case, members of the military generally cannot claim a deduction for uniform cost and upkeep.