Columbus TV anchor needs a new tax preparer

Just days after I published a blog post about Deducting the cost of Work Clothes and Uniforms, the Columbus Dispatch ran a story over the weekend about local TV anchor Anietra Hamper's issues with the IRS. To me this is a case of bad advice from a tax preparer.

IRS Publication 529 is clear when it comes to clothing costs. "It is not enough that you wear distinctive clothing. The clothing must be specifically required by your employer. Nor is it enough that you do not, in fact, wear your work clothes away from work. The clothing must before not be suitable for taking the place of your regular clothing."

Deducting the cost of Work Clothes and Uniforms

Qualified uniform expenses are the cost and upkeep of uniforms and certain articles that are:

• Specifically required as a condition of employment, and
• Not adaptable to general use as regular clothing

The deduction is also allowed for "Uniforms required by your employer that are not suitable for ordinary wear" as well as "protective clothing required in your work."

This includes protective clothing such as safety shoes, boots, safety glasses, hard hats, and work gloves. Taxpayers should look into this deduction if their occupation is a carpenter, cement worker, chemical worker, electrician, fishing boat crew member, machinist, oil field worker, pipe fitter, steamfitter, or truck driver.