Are Work Clothes a Deduction?
Generally yes if they are work clothes or uniforms if required and NOT suitable for everyday use. That deduction would include the cost and upkeep if both requirements are met.
If I purchase a nice suit for business, it is not a deduction as it has alternate use.
If I am a professional clown (no comments please), then the clown suit with the big shoes, etc. would be a deduction. Yes, It has alternate use but I probably would not use it to go to the mall.
Nor is it enough that you do not, in fact wear your work clothes away from work. The clothing must not be suitable for taking the place of your regular clothing. www.USATaxHelp.com