Hey Abe, as a truck driver, what kind of clothing can I deduct?

Certain protective gear and qualifying uniforms may be deductible when they are ordinary and necessary for your trucking business and are not suitable for everyday wear. Common examples in the trucking industry include high-visibility vests, protective work boots, work gloves, safety glasses, coveralls, and other specialized safety gear used for duties such as loading, securing freight, or performing roadside work.

Under IRS guidelines, clothing is not automatically deductible simply because it is purchased or worn for work. The IRS generally considers clothing suitable for everyday wear to be a personal expense. Therefore, it is not deductible even when it is purchased specifically for work or worn only while working.

The IRS uses 3 Qualifying Tests to determine if the clothing is deductible, and ALL MUST be True.

  1. The clothing is required or essential to the work performed
  2. It is unsuitable for general or personal wear
  3. It is not actually worn for general or personal purposes

Uniforms may also qualify when they are required or clearly identifiable as business attire and are not suitable for ordinary wear. For example, a distinctive uniform that permanently displays the company’s name or logo may qualify. However, simply adding a company logo to an otherwise ordinary shirt, jacket, or other everyday clothing does not automatically make the item deductible.

Items such as thermals, standard winter jackets, hoodies, jeans, T-shirts, regular shoes or boots, and general-use sunglasses are generally not deductible because they can be worn for personal, everyday use.