Hairstylist

[zeros]

Somebody called and was wondering about the deductibility of tans, cost of hairstyling, and special shoes. She said a lawyer told her she could deduct these. I thought the shoes would be, maybe the tanning, but the hairstyling, I didn't think. She said she needs all this to be presentable. Of course, the lawyer did say she could deduct all these. What do you think?

[S T]

Employment

And the Taxpayer in question is engaged in what type of employment or profession?

Sandy

[taxea]

The lawyer is wrong. However, depending on her job if the shoes are safety equipment they might qualify. Items that can be or are also worn in public while not working are not deductible. taxea

[erchess]

My Two Cents

I would like more detail on what trade or profession the taxpayer is in, whether employed or self employed and about why the individual and the alleged lawyer think that the shoes, tanning, and hairstyling are "ordinary and necessary" for that activity

Re the shoes - I agree that if they are safety shoes and are needed for the job eg in construction or factory work, then they are clearly in. I don't think that especially comfortable shoes that you wear on the job and only there because you are on your feet all day are deductible unless either they are of an appearance that would draw stares off the job site or they have steel toes or some similar safety feature that makes sense in terms of the work being done.

Re the tan - I would probably only allow this on a return I wrote if the employer required tans of the employees or I could be convinced that all the other people who do this kind of work are tanned. Maybe at a beach resort even the indoor workers are required to be tanned. Maybe an outdoor lifeguard finds that a tan is expected or is the only practical alternative to a constant sunburn although when I was a lifeguard in that situation I used the sun's rays to tan.

Re the hairstyle - Like the tan I would need convincing that the individual really does have to have a specific kind of hairdo and even then I would only allow a business deduction for the additional cost of this do over whatever the person had been getting before. For example I cut my own hair and I don't charge myself for the work. I am bald and have a closely trimmed beard. If I took a job where I had to have or seem to have foot long permed purple hair on my scalp and beard I would deduct the entire expense of gaining this appearance as a business expense of some kind. We're not talking about probable scenarios here.

[geekgirldany]

I would like to double check the profession also. The title says "Hairstylist". If the person is in that profession then I would say the shoes could possibly be deductible if they are specialty type shoes. Like nurses shoes. Tan... I would say no. Hair styling... no.

The only other professions these may be deductible is in an entertainment profession. Maybe the person is a drag queen

[BP.]

She said a lawyer told her she could deduct these.

What do you think?

When I get this sort of comment, I just can't help myself from advising that they have the lawyer prepare their return.

But I agree with geekgirldany on deductibility of the items questioned.

[zeros]

Hairstylist-This is what she does

She is self employed. She has to look good on the job. Remember, the attorney says ok.

[Jiggers]

Let the attorney do the return

She is self employed. She has to look good on the job. Remember, the attorney says ok.

Has to look good? We don't? I can't write off my suit, shoes, and weekly visits to the hairstylist.

Zero write off on all items for the hairstylist.

They don't need safety shoes.

[sea-tax]

I would concur with Jiggers none of it is deductible. The fact is that every job has some sort of non deductible cost associated with choosing that profession, she/he is no more put out than the next.

[Jiggers]

What about the lawyer?

I wonder if he "writes off" his suit, shoes, etc., because "he needs to look good"?

[erchess]

Suit would be work clothing

and there is a lot of case law to guide us with respect to that. On the other hand there are fewer cases I know of dealing with shoes and tans.

[Gretel]

and there is a lot of case law to guide us with respect to that. On the other hand there are fewer cases I know of dealing with shoes and tans.

Are you serious about the suits? My understanding is that no work clothes are deductible, which are suitable for everyday wear and that even a painter or wood floor worker can not deduct jeans worn on the job and ruined after the first use.

[JG EA]

Pub 529

Work Clothes and Uniforms

You can deduct the cost and upkeep of work clothes if the following two requirements are met.
 You must wear them as a condition of your employment.
 The clothes are not suitable for everyday wear.
It is not enough that you wear distinctive clothing. The clothing must be specifically required by your employer. Nor is it enough that you do not, in fact, wear your work clothes away from work. The clothing must not be suitable for taking the place of your regular clothing.
Examples of workers who may be able to deduct the cost and upkeep of work clothes are: delivery workers, firefighters, health care workers, law enforcement officers, letter carriers, professional athletes, and transportation workers (air, rail, bus, etc.).
Musicians and entertainers can deduct the cost of theatrical clothing and accessories that are not suitable for everyday wear.

Protective clothing. You can deduct the cost of protective clothing required in your work, such as safety shoes or boots, safety glasses, hard hats, and work gloves.
Examples of workers who may be required to wear safety items are: carpenters, cement workers, chemical workers, electricians, fishing boat crew members, machinists, oil field workers, pipe fitters, steamfitters, and truck drivers.

Perhaps she could claim steel toed shoes for protection of falling hair.

[Jesse]

Are you serious about the suits? My understanding is that no work clothes are deductible, which are suitable for everyday wear and that even a painter or wood floor worker can not deduct jeans worn on the job and ruined after the first use.

Ditto - I would say no to the lawyers suits and shoes.

[taxea]

Zeros "She is self employed. She has to look good on the job. Remember, the attorney says ok."

In this case, the answer is no to all. As for the attorney...remember he is an attorney and not a tax pro taxea