Hairstylist

[Davc]

Was it this point? taxea

Nope. Repair vs capital and the item in question was a example listed as capital in pub 17 at the time.

[fliszt]

Davc,

I understand your point. I agree with you that another auditor may be sharper. Thank you.

[taxxcpa]

Clothing deductions

The only clothes you can deduct is for uniforms, safety items like certain shoes, and costumes, etc. not normally worn off the job. Maybe a lawyer would consider his vest as a uniform since lawyers seem to be big on wearing vests.

[taxea]

Was it this point? taxea

[Davc]

no. Sorry, but I've been at an offsite audit and argued for the client and won.

I also have won a point in an audit based on an ignorant auditor, but I won't count on the next one being as cluless.

[fliszt]

erchess, I agree

with you regarding hairstylist. I have one client that is a stylist and the only thing we expense are the chemicals used in the business. For clothes, only the smock that she wears. Then tools of the trade are deducted. If anyone is interested, I have a 2 page expense sheet listing all the items that we deduct. I'll be glad to fax it to whomever.
Larry

[David1980]

Well, I think there's a difference between someone who works in theater and someone who works as a hair stylist. The former would have ordinary and necessary expenses to fit the part of the role they're playing.

[fliszt]

taxea

no. Sorry, but I've been at an offsite audit and argued for the client and won.

[taxea]

Aren't we all in agreement yet that none of it is deductible???? taxea

[Larmil]

I'm from the old school -

I have a client who regularly performs as an opera singer which is his sole income. He must buy his own costumes which includes shoes, tux, shirt, ties, etc. etc. He must also LOOK neat, therefore his haircut on the day of each performance is written as an expense. IF he needed to be "tan" for a certain opera, I certainly would write that off as a deduction too.
There are a lot of other deductions that the average person would not be able to take, but this client can.
This is just my opinion.
Larry

(I really am old) and they taught by example. The example for uniforms (clothing) was a military one. The cost of buying and the upkeep of fatigues were deductible since they were not suitable for wear off base. The cost for purchasing and upkeep (in certain cases required) of dress whites (dress blues etc.) were not deductible since they were suitable for wearing at weddings etc.

If the tie he wears onstage is suitable for wear offstage the I would not deduct it.

Another Larry - Another opinion

[joanmcq]

I think my hairstyle is an advertisement for my hairstylist, so can he deduct me? Since when is a hairstylist expected to be tanned? Jeez its too early for this kinda crap.

[erchess]

Lawyer and Hairstylist

I agree with the suggestion that we have her ask the lawyer for citations to authorities but of course there are authorities other than the code itself.

I don't think anything a lawyer does by way of work clothing and footwear or by way of personal grooming would be a business tax deduction.

As to the hairstylist, I can't see a business deduction for footwear because a lot of people like shoes they can stand in all day with no more discomfort in their feet than in their legs. The hairstylists and barbers I have known wore clothing that would be clearly adaptable for street wear and thus non deductible but most wore over that some kind of apron or smock to keep hair and chemicals off those clothes. I believe hair stylists normally wear rubber gloves when applying certain chemicals. I would deduct the apron and the gloves in a heartbeat. As for the hairstyling, I am not sure where to draw the line but I think if she changed something major about her hair every week following some "authority" on what is fashionable and if she documented the changes I would deduct the costs of the hair and the documentation.

Just in case anyone didn't know it, the Feds have recently begun to certify certain shoes of various styles (athletic, dress, and casual etc) as being especially suitable for diabetics because of construction that aids circulation of blood in the feet and is especially unlikely to cause breaks in the skin. The cost of these shoes qualify for reimbursement from Medicare (for those covered by Medicare) and as a Sch A Medical Expense for those who do not get reimbursed. We are of course not talking about a business deduction for these shoes even though I am sure that many buyers wear such shoes at work and perhaps not anywhere else.

[fliszt]

Guess I'm off base

I have a client who regularly performs as an opera singer which is his sole income. He must buy his own costumes which includes shoes, tux, shirt, ties, etc. etc. He must also LOOK neat, therefore his haircut on the day of each performance is written as an expense. IF he needed to be "tan" for a certain opera, I certainly would write that off as a deduction too.
There are a lot of other deductions that the average person would not be able to take, but this client can.
This is just my opinion.
Larry

[Davc]

cross breed them.

Personally, I don't think lawyers should be allowed to breed at all.

[taxea]

"She increases her business by modeling the different styles."

But, does she? I wouldn't take it as any kind of expense unless she can prove to the IRS that her hairstyle changes on a consistant basis. And I think that is iffy. This is something that is not "ordinary and necessary" to her business. taxea