IRS rules allow a deduction for the cost, cleaning and repair of clothing only if “you wear it for your job and it is not suitable for wear when not working.” Uniformed workers such as policemen and nurses fit this category and get the deduction. “Not suitable for wear when not working” means that under normal conditions, no one would wear the garb. If your day job is in an office, the clothing you wear is not deductible since when not working, many folks are likely to wear that same outfit. Singers, when working, usually wear costumes. Giving a concert, ladies wear formal gowns. But if the dress is right off the rack at a department store, it probably is suitable for normal wear and, therefore, not deductible. To distinguish it as a costume, add some sequins, baubles, bangles and beads.
Make it so extreme that anyone with an ounce of good taste would never be seen in it under normal circumstances. Many years ago, it was fashionable to wear black tie to concerts and the opera. Musicians wearing tuxedos were dressed no differently than the audience. But today, fashion trends have changed. Now, hardly anyone in the audience is in a tux. We’re lucky if the men are wearing jackets. So, now musicians can deduct the cost, cleaning and repair of their tux. And no matter what anyone thinks, singers are also musicians. Well, most of them most of the time. Rehearsal clothes, which can also be worn for general occasions, are usually not deductible. Having photos of the costumes help should the IRS call you down for the dreaded audit. The costume deduction can be taken on schedule C if you are self employed. Otherwise, take it on schedule A in the miscellaneous section, subject to the 2% of your adjusted gross income rule.
