Many jobs require employees to use safety wear and buy their own tools, helmets and safety goggles. In some situations, steel toe work boots are deductible. Follow these 4 steps.
What workwear is necessary and is only used for work?
Determine what clothing or workwear is necessary for your job but not adequate to use outside of work. The IRS has accepted deductions for specific work uniforms, helmets, steel toe work boots and other items.
Document the policies of your place of employment
Save a copy of the policies of your employer. For example, when you are working for an employer and are required to wear mandatory workwear and this means having to buy steel toe work shoes, make a formal request for documentation specifying these policies that you may use as evidence that you were required to have this type of clothes or footwear.
Save your receipts
If the IRS has any questions, receipts serve as proof that you spent the money on the clothing or footwear for which you are asking the deduction. Receipts with amounts spent on maintenance of your work wear like dry cleaning services, shoe shining and tailoring are equally as important since those costs are also deductible.
Request of Deduction
Include the costs in “miscellaneous itemized deductions” on the Schedule A attachment to your tax return. Workwear is among the varied deductions that can be made as long as the total amount does not exceed 2% of your adjusted gross income. Add all deductions to this category (other deductions include trips related to work, tools and professional journals) and subtract 2% of your adjusted gross income. This is the amount you can deduct.