Promotional Model Brand Ambassador

[POCAHONTAS]

Client is a Promotional Model Brand Ambassador and has to travel to different cities, she says she has to look good for her job and says that all the other models deduct their Gym membership, and they have to dress nice and look good at all times so they deduct their clothing, make up and hairdressing expense.

Does anybody know if all of the above is deductible. She says it is necessary for her to look good???

thanks

[JohnH]

I shave and take a shower every week or so , and it's necessary for me to do that because I need to look good in my business.
But it still isn't deductible.

You should tell her "no" - she's asking you to cheat in preparing her tax return just like her friends are cheating on theirs.

[erchess]

Agree with John

A tax court decision long ago that has has since been quoted in many others runs "Deductions are creatures of legislative grace" What that means is that there is no such thing as a constitutional or natural right to a tax deduction. We have the deductions Congress or sometimes the IRS acting with delegated authority decides on. The rule for makeup is that makeup suitable for street wear is not deductible but makeup for purposes of appearing under the bright lights of a camera or a theatrical stage is deductible. The same rule applies to hair care and similar personal grooming. If it is done for the camera or stage and reversed before going out in public whether on the job or off you might get away with deducting it but otherwise not. I can't think of any scenario in which a gym membership would be deductible as a business expense. Clothes in order to be deductible have to be obviously unsuitable for off the job wear. The usual test is that they need to be for safety or have the name of the employer or the union but courts have at times upheld clothing and even jewelry of musicians and stage performers that was extremely outlandish and or expensive. A good practical safe harbor is that nothing in the way of clothes or grooming is a deductible business expense unless it meets one of the tests above or unless you have a specific authority to back you up and a taxpayer willing to go to tax court over it.

[FEDUKE404]

Take it ALL off - NOT!

I shave and take a shower every week or so , and it's necessary for me to do that because I need to look good in my business.
But it still isn't deductible.

You should tell her "no" - she's asking you to cheat in preparing her tax return just like her friends are cheating on theirs.

Thoroughly agree with JohnH.

In my "prior life," for certain events the men were required to wear suits (no sports coats) and the women were required to wear suits/dresses. No matter how you slice/dice it....no tax deduction for such. Fortunately, men's clothing is now more casual and I can honestly say there are some women who I have never seen in a skirt. (I now try even to avoid wearing a tie.)

As for the OP, most if not all of the expenses are a no go. What is next to claim? Toothpaste, deodorant, shampoo, underwear, contact lens, implants, tattoos, wax jobs (don't ask!), etc.

Frankly, I had never even heard of a Professional Model/Brand Advisor until I googled same. While there are certainly legitimate business expenses, I think it is a stretch to consider deducting clothing and personal expenses. This does not mean that some tax folks probably do so, but I would likely not fall into that category.

FE

[Snaggletooth]

Not So Sure

I knew most of us would jump all over the post from Pocahontas, and I am in general agreement.

Just looking nice with nice clothes and being cosmetically and femininely beautiful is not sufficient for a deduction for the
clothing and cosmetics. And although I understand the comment about all deductions being a matter of legislative grace,
there are also broader interpretations such as "ordinary and necessary" business expenses.

As opposed to telling this client that all her friends are crooks, ask her if there are items UNIQUE to her profession or to
conduct job activity. Hundreds of professions require people just to "look good." And if she is an employee the first 2%
of this stuff is not deductible.

Most of us probably don't know if there are any "Unique" items associated with such a job or not. But we don't really
know a lot about "Promotional Model Brand Ambassadors."

[Gary2]

I think people also rushed past the "has to travel to different cities" part of the equation. Just as meals are generally non-deductible personal expenses, but are allowed while on travel (ignoring the 50% limit, which isn't relevant to this point), there are other personal expenses such as laundry that are allowed while on business travel. Depending on circumstances, I wouldn't jump to the conclusion that hairdressing or other personal care isn't deductible while on business travel. I don't know, but I think it's plausible enough to warrant additional research. On the other hand, the cost of purchasing clothes seems less attributable to the travel.

Before going down this path, you must first be sure there is a legitimate tax home, as constant travel sometimes results in being classified as itinerant, with no deductible travel expenses.

[Roberts]

I think people also rushed past the "has to travel to different cities" part of the equation.

Agreed.
An example, if you act, live in Jackson Mississippi and are traveling to NYC for a month of work on a film - paying a 1- month membership to a gym in NYC could very well be deductible, especially if their contractor requires it. A model can also deduct a hair dresser when the result is directly linked to a specific job.

If a modeling agency, theater or whatever else could deduct expenses associated with a job / show, no reason to automatically assume an independent contractor shouldn't evaluate whether they are deductible business expenses.

[Burke]

OP does not state what the actual employment status of this model is, but I had a client once who was a national beauty contest winner and was constantly travelling and making personal appearances. This was her only source of earned income. She self-incorporated and paid herself a substantial salary which was reasonable related to her income. Her CPA deducted clothing on the 1120S, especially evening wear, and all other related expenses like travel, etc. I did not do the 1120S, but I reviewed it and questioned some of these deductions as I was considering taking it on. She moved to another state and I declined. Because of this arrangement, none of it came under the 2% haircut on Sche A.

[DaveO]

I have a number of fitness instructors as clients. I always assumed that the leotrads or yoga pants they bought to lead their classes in were deductible. Does it matter that half the women I see in the grocery store wear yoga pants despite the obvious lack of recent physical activity? Just because an item of clothing may be worn in public, does that make it suitable? All Jazzercise instructors have itune accounts for their classes I'm sure they listen while they are not working. Does that mean that's not deductible?

[Burke]

. Does it matter that half the women I see in the grocery store wear yoga pants despite the obvious lack of recent physical activity? Just beacuse an item of clothing may be worn in public does that make it suitable?

Amen, brother.

[ATSMAN]

Years back I used to prepare the tax return of a young stage actress. She qualified a "qualified performing artist".
Hair,, makeup, travel, agency fees, costumes etc. were all deductible.

[mactoolsix]

Years back I used to prepare the tax return of a young stage actress. She qualified a "qualified performing artist".
Hair,, makeup, travel, agency fees, costumes etc. were all deductible.

From 2106 instructions pg 4 - http://www.irs.gov/pub/irs-pdf/i2106.pdf

Qualified performing artist.
You are a qualified performing artist if you:
1.
Performed services in the
performing arts as an employee for at
least two employers during the tax
year,
2.
Received from at least two of
those employers wages of $200 or
more per employer,
3.
Had allowable business
expenses attributable to the
performing arts of more than 10% of
gross income from the performing
arts, and
4.
Had adjusted gross income of
$16,000 or less before deducting
expenses as a performing artist.
In addition, if you are married, you
must file a joint return unless you lived
apart from your spouse for all of 2012.

If you file a joint return, you must
figure requirements (1), (2), and (3)
separately for both you and your
spouse. However, requirement (4)
applies to the combined adjusted
gross income of both you and your
spouse.

Mike

[ATSMAN]

As you can see the qualifications are so stringent very few artists would qualify today. But in the early 90s it was quite popular with single actor/actress who did various gigs while also doing other jobs (mostly cash only) so they did not exceed the limit. I have not done one since my client married a lucky young man and their AGI disqualified the deduction.

The deduction was 100% (adjustment to AGI) and standard deduction.

Congress should either raise the limit or take that section out of the code.