Miscellaneous Deduction Rules

• The IRS allows you to deduct the cost of work uniforms as a miscellaneous deduction using Schedule A of Form 1040. A miscellaneous deduction is subject to the 2-percent rule. This means all your miscellaneous deductions must exceed 2 percent of your adjusted gross income for you to claim any miscellaneous deductions on your federal return. For example, if your adjusted gross income for the year is $30,000, you must have more than $600 in miscellaneous deductions. The IRS also requires you to itemize your deductions, meaning you cannot claim the Standard Deduction on IRS Form 1040.
  
  

Work Uniform Rules

• A work uniform qualifies as a business expense when you must pay out-of-pocket for the uniform, your employer does not reimburse you, and the uniform is unfit for everyday wear outside of a work environment. For example, a police officer's uniform counts as a deductible business expense because the uniform signifies a position within the state government and is unsuitable for wear when the officer is not actively performing the duties of his position within the police department. The officer's shoes may not be eligible deductions because the officer can easily wear these items outside of work.
  
  

Work Uniform Maintenance

• Your employer may require you to keep your uniforms to a standard of cleanliness for each work shift. This can include regular uniform washing, pressing and maintaining the crispness of the fabric. If your work uniforms meet the above mentioned criteria as eligible business expenses, the IRS also allows you to deduct the costs of cleaning and maintaining your uniforms per your employer's requirements. This includes any dry-cleaning bills, laundromat fees, and costs to repair damage to the uniforms as the need arises.
  
  

Proving Uniform Deductions

• When itemizing your deductions, it's important to maintain accurate records of purchases so you can prove your business expenses to the IRS. Ask your employer for a receipt for your uniform purchases and always keep receipts from any cleaning or maintenance costs throughout the year. Remember, if your employer chooses to reimburse you for your work uniforms and maintenance, you cannot claim the purchase price or ongoing maintenance costs on your federal tax return. Attempting to do so could cost you additional money in penalty fees and increased tax liability from the loss of your deduction.