Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Military Employee Business Expenses

Qualified Uniform Expenses

Deductibility of Uniforms (continued)

When military regulations prohibit off-duty wear of certain uniforms, Armed Forces members can deduct the cost and upkeep of those uniforms. However, Armed Forces members must reduce the deductible expenses by any nontaxable uniform allowance or reimbursement they receive.

In addition, costs for required items such as insignia of rank, corps devices, epaulets, aiguillettes, and swords, can be deducted.


The same rules apply for personnel on active duty and for reservists.

Insignias of rank and a sword.