Is make-up a business deduction

[Brad Imsdahl]

Pub 17, p. 193, "You cannot deduct the cost of a wristwatch . . . "

But what if I leave it in my office when I go home at night, as to not risk damaging it at home, like the Ozzie and Harriet case? Wouldn't that make it OK???

[TMI Moderator]

But what if I leave it in my office when I go home at night, as to not risk damaging it at home, like the Ozzie and Harriet case? Wouldn't that make it OK???

If you worked for a watchmaker who required you to use a specific watch to perform your job and you never took it out of the shop, I'd say that's a gray area.

Remember, this question is about a cosmetics company requiring its employees to wear certain cosmetics as part of their job, and this employee does not wear the makeup at any time other than at work.

Broadcasters often provide clothes for news anchors that the anchors never take home. You're going to add the value to the anchor's W2 wages?

If you say that cosmetics is not treated the same as clothes, your entire argument falls apart. The only reason there's a specific rule for clothes is because of court cases, not because of the code. If you take the court cases away because they don't apply to cosmetics, you're back to the general "reasonable and necessary" rules, and if the item is used 100% for business, there's no question of personal use.

Having said that, in reality there's a good chance this person who says they "never" wear makeup away from their job is the same type of person who says they "never" use their cell phone to make or receive personal calls. However, if it's true that this expense is 100% for business, and there is zero personal use, it's not unreasonable to at least call it a "gray area."

We have an item that is 100% business use. There is no authority that disallows the deduction. What's wrong with presenting the option to the client to deduct it and to see if the IRS disallows it?

[jainen]

in the court case

>>if it's true that this expense is 100% for business, and there is zero personal use<<

She's a massage therapist and her company just has a dress code. It's not a costume like clown makeup. It's not even a demo product for a salesperson. It's as "inherently personal" as the haircuts in the court case.

[TMI Moderator]

The concession I'll have to make before someone else brings it up is the protection from taking a frivolous position. I believe that's defined by the IRS as "one in three" tax professionals would agree with the position.

You guys are like the braniacs in math class. You're always messing up the curve!

[Davc]

Paul, makeup for Stage and TV lights would DEFINITELY fly.

The cosmetics for stage lighting are exceptionally heavy, such that in the glare they make the subject look "normal" to spectators.

However, if one of these people wore this makeup "on the street", they would look like a vampire. Like a jack-o-lantern with the candle blown out.

True, I've seen some of them at the local Subway.