Military uniforms deduction

[BOB W]

Tell me PUB 3 is wrong.....

Uniforms
You usually cannot deduct the expenses for uniform cost
and upkeep. Generally, you must wear uniforms when on
duty and you are allowed to wear them when off duty.

If military regulations prohibit you from wearing certain
uniforms when off duty, you can deduct the cost and upkeep
of the uniforms, but you must reduce your expenses
by any allowance or reimbursement you receive

[gboykin]

What is wrong with it? Any allowance or reimbursement must be subtracted before the deduction is allowed.

[BOB W]

Did you read the first paragraph?

[WhiteOleander]

Tell me PUB 3 is wrong.....

Uniforms
You usually cannot deduct the expenses for uniform cost
and upkeep. Generally, you must wear uniforms when on
duty and you are allowed to wear them when off duty.

If military regulations prohibit you from wearing certain
uniforms when off duty, you can deduct the cost and upkeep
of the uniforms, but you must reduce your expenses
by any allowance or reimbursement you receive

Well, I think that the point to the first paragraph is that if you can wear them off duty, then they are suitable for everyday wear. Just like construction workers want to deduct their work clothes, or office workers want to deduct their suit clothes, they can't because they can wear them otherwise.

[Burke]

I think it is pretty clear. Generally, and probably most always, they cannot be deducted. You see off-duty soldiers all the time in basic uniforms, dress or camouflage, etc. I am not sure I was aware of this, but then, I never had anyone in the military ask about it either.

[BOB W]

Yes its clear......Is there anyone who hasn't deducted military uniforms in the past because they knew this type of uniform deduction was NOT allowed.

[appelman]

Yes.

Yes, there is.

Yes its clear......Is there anyone who hasn't deducted military uniforms in the past because they knew this type of uniform deduction was NOT allowed.

[BOB W]

My error then......... Just another one for me...............

[gboykin]

I must be missing something here. I live near Camp LeJeune, and military cannot wear their uniforms out in public. Therefore, the cost and upkeep is deductible. I have always followed the rules of the pub mentioned. Same for the uniforms and gear if going to a combat zone and they are not re-imbursed.

Now, a preacher on the other hand........

[DaveinTexas]

Don't feel bad Bob

My error then......... Just another one for me...............

I read this for the first time in the Tax Book the other day. I would've thought the uniform upkeep was deductible even if they are allowed to wear the uniforms off duty. To be honest, I have very few military clients; just not my forte (obviously) :P

[veritas]

marines

I must be missing something here. I live near Camp LeJeune, and military cannot wear their uniforms out in public. Therefore, the cost and upkeep is deductible. I have always followed the rules of the pub mentioned. Same for the uniforms and gear if going to a combat zone and they are not re-imbursed.

Now, a preacher on the other hand........

Generally can't wear uniforms off base.

[FEDUKE404]

Restricted wear

Since I happen to live in NC, I'm a bit intrigued by these "can't wear uniforms off-base" comments.

Are you saying that military personnel (many DO live off base, you know) have to drive to work in civvies, and once on base and ready for work change into their uniforms?? And then reverse the process when the workday is over? Are there MPs regularly patrolling WalMarts, McDonalds, Krogers, and the like looking for violators?? REALLY??

If so, that's a new one on me! (Glad I didn't get court-martialed many moons ago when I wore my uniform virtually all of the time, with exceptions being for off-duty weekends/passes and an occasional "night on the town." Heck, I even wore my uniform into East Berlin! (Well, that was required.....but I digress.)

FE

[S T]

Question on this topic, though is the "reservist" same rules apply? That seems to be where I receive my list from.

Yes, great information, we might all have not recognized and taken a deduction or so , but saving grace could be that----- isn't it subject to the 2% misc - so that itself will minimize our exposure or the taxpayer exposure


Sandy

[FEDUKE404]

Deduction keeps shrinking

Question on this topic, though is the "reservist" same rules apply? That seems to be where I receive my list from.

Yes, great information, we might all have not recognized and taken a deduction or so , but saving grace could be that----- isn't it subject to the 2% misc - so that itself will minimize our exposure or the taxpayer exposure


Sandy

Excellent point, and as others have noted IIRC every military person receives some amount of non-taxable clothing allowance that would further reduce the potential deduction.

I would think the overall net "uniform" expenses would be minimal, as virtually any special clothing item (such as safety equipment or non-conductive shoes) is provided separately at no cost.

FE

[taxxcpa]

As I recall from my heroic military service with the Auditor General, USAF, part of the pay was designated as a clothing allowance if you were an enlisted man, but not if you were an officer. At that time, I believe you could deduct it even though you could wear the uniform off-base. If you lived in a barracks, it wasn't very likely that you would be itemizing your deductions.

This may have changed somewhat if only clothes that could not be worn off-base would be deductible. In my day, you could not wear the fatigue uniform off-base--only the class A uniform with a tie.