Deductible Scrubs

In the crazy world of IRS deductibility, you can lay around on your couch streaming 9 seasons of Scrubs on Hulu in your deductible scrubs. But that nice suit and dress shoes that you only wear to the office are NOT deductible.

For your work clothing to be tax deductible, it must meet BOTH of the following requirements:

• You must wear the clothes as a condition of your employment.

• The clothes can NOT be suitable for everyday wear.

For example, a plumber can deduct the cost of his overalls as it is a requirement of his job and it would not be suitable for him to wear out on Saturday night.

On the other hand, a CPA might need a new suit for a presentation but that is NOT deductible as it is deemed appropriate to wear outside of work. Even if the suit is only worn for business occasions, it could be worn for personal events so deemed non-deductible. The tax court has set and defended these IRS rules for decades.

So for your practice, it is pretty straightforward:

• Scrubs and lab jackets (especially with the practice logo) are 100% deductible costs.

• Suits, ties and shoes worn to the office or other business events are non-deductible.