Is my clothing deductible?

Nope. Clothing is only deductible as a business expense if it meets the standard of being a uniform. A uniform is something that is not suitable to be worn in public. Examples include a police or fire person’s uniform.

The only item of clothing that could meet this definition in family child care would be scrubs or an apron.

Therefore, even clothing you buy specifically for your business and use exclusively for your business is not deductible because it suitable to wear them in public.

If you have a shirt or sweater with your business name or log on it, you can deduct this as advertising, not clothing!

Categories: Ask Tom, Deductions, Record Keeping & Taxes