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

Military Employee Business Expenses

Qualified Uniform Expenses

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Private Fairfield is an active duty member of the Army. Last year, he paid the following uniform cost and upkeep expenses:

  • $120 for his winter uniform, which he could wear off-duty
  • $120 for his summer uniform, which he could wear off-duty
  • $260 for his battle uniforms, which he could wear only while on duty

He also received a nontaxable $200 uniform allowance.

How much can Pvt. Fairfield deduct for his uniform expenses?

Type your answer here: $ (Please do not use commas in answer)




Private Fairfield.