What is deductible clothes for work

[Super Mom]

Wait a minute--I was under the impression that nurses and health care worker couldn't deduct scrubs because you can use them as street clothes---is that wrong?

[FEDUKE404]

Wearing work gear in public

Wait a minute--I was under the impression that nurses and health care worker couldn't deduct scrubs because you can use them as street clothes---is that wrong?

You may have a point there....

I seem to recall seeing a bunch of medical people at a Presidential news conference, and they all were wearing white coats. Toss their business deductions for same, I guess!

FE

[smithtax]

Health Care Workers

You may have a point there....

I seem to recall seeing a bunch of medical people at a Presidential news conference, and they all were wearing white coats. Toss their business deductions for same, I guess!

FE

Rev. Rul. 70-474

"Accordingly, it is held that the cost of acquisition and maintenance of uniforms in the case of police officers, firemen, letter carriers, nurses, bus drivers, and railway men who are required to wear distinctive types of uniforms while at work and which are not suitable for ordinary wear is deductible under section 162 of the Code".



Kennedy vs Commissioner, T.C. Memo 1973-15

"...the professional uniform and apparel and laundry expenses claimed by petitioners is attributable to items of clothing "required or essential in an employment," and "not suitable for general or personal wear and * * * [are] not so worn." Ronald D. Kroll, supra at 566; see also Rev. Rul. 70-474, 1970-2 C. B. 35, Under the. principle of Cohan v. Commissioner , 39 F. 2d 540 (C. A. 2, 1930), we have found that petitioners incurred deductible clothing and laundry expenses of $300 during 1969".

(Wanda Kennedy was a full-time registered nurse - the court allowed an estimate of her expenses under Cohan)

[Super Mom]

Great to know! Thanks!!

[Burke]

Wait a minute--I was under the impression that nurses and health care worker couldn't deduct scrubs because you can use them as street clothes---is that wrong?

When you say scrubs, I envision those light green garbs with the little head covers that they wear in the operating room. Think Ducky on NCIS. I don't look at them as street clothes. White lab coats, neither. (like Abby's).