Appearance Clothing

[TAXBILLY]

Deductiblity of work clothes for an individual are restricted by the "not suitable for everyday wear" caveat. Pub 17 even discounts the white bib overalls worn by a painter, and the blue work clothes purchased by a welder. I have always used the definition of "uniform" to classify deductible clothing as having the name of the company, etc labeled on them. My question concerns clothing (which may encompass evening gowns and formal wear) required for appearances by a celebrity whose main income is from public speaking/appearances.

The rock band in question was Rod Stewart's but I don't have the cite.
taxbilly

[JON]

MSSP-Entertainment

Wardrobe:
To deduct clothes as a business expense, two requirements must be met. First, the clothes MUST be required by the employer. Second, clothes must not be adaptable to street or general use.

Expenses for costumes and "period" clothing are generally deductable. However, most union contracts provide for compensation to be given to performers who require special wear. The taxpayer must prove that his or her contact did not include such reimbursement for the expense to be allowable.


No deduction is allowed for wardrobe, general make-up or hair styles for auditions, job interviews or "to mantain an image."

Remember the MSSPs are for the auditors to try to train them what to do.

[solomon]

Wardrobe:
To deduct clothes as a business expense, two requirements must be met. First, the clothes MUST be required by the employer. Second, clothes must not be adaptable to street or general use.

Expenses for costumes and "period" clothing are generally deductable. However, most union contracts provide for compensation to be given to performers who require special wear. The taxpayer must prove that his or her contact did not include such reimbursement for the expense to be allowable.


No deduction is allowed for wardrobe, general make-up or hair styles for auditions, job interviews or "to mantain an image."

Remember the MSSPs are for the auditors to try to train them what to do.

The Courts follow those criteria.

[Burke]

where is it written that the employer's name or other info has to be on the outside? Someone could have a self promoting message embroidered on the inside and they could get a deduction for the clothes and this would hold up until Congress changed things.

That is a general guideline, and it is not written in the code. Of course, nurses' uniforms, health care workers, and many others do not have the actual name of any employer on them, but they are deductible. Pub 17 also states that musicians and entertainers can deduct the cost of theatrical clothing and accessories that are not suitable for "everyday wear." So that covers them, and most performing artists by inference, I would presume. The regulation that it must be required by the employer would not apply to a self-employed, independent contractor paid by the booking. But the circumstances and venue of the appearance would dictate what type of clothing must be worn. In the words of our famous ex-President, It looks like what you determine the definition of "everyday wear" and "performing artist" is. Thanks to all for the cites. Interesting.

[New York Enrolled Agent]

That is a general guideline, and it is not written in the code. Of course, nurses' uniforms, health care workers, and many others do not have the actual name of any employer on them, but they are deductible. Pub 17 also states that musicians and entertainers can deduct the cost of theatrical clothing and accessories that are not suitable for "everyday wear."

Do you realize at one time nurses uniforms, baseball player uniforms, railway trainmen uniforms and others were NOT deductible? Police officer uniforms were not deductible until 1943 when the Tax Court ruled in Benson 2 TC 12. After the Benson case, the Tax Court allowed a deduction for nurses uniforms in Meier 2 TC 458.

The allowance for clothing is mixed. You might want to also look at Loinaz TC Memo 1975-17 and Popov TC Memo 1998-374. In those cases the judges allowed some items to be deducted.

[veritas]

Another fun one

was Oswald "Ozzie" Nelson and family.

Nelson v. Commissioner, T.C. Memo 1966-224

Here's an excerpt:

"In their television series, "The Adventures of Ozzie and Harriet," the petitioners, along with their two sons, portrayed an average American family, with certain reasonable exaggerations."

[veritas]

That's a good one

I prepared returns for two strippers, and had no trouble taking their costumes as an expense!!!

I actually came across an EA on the web who specializes in that particular type of entertainer. I can't give the link because some might find it offensive.