uniform deductible?

[SunTaxMan]

Restaurant franchise requirement. Obviously "suitable for street wear." Does franchise requirement make the cost deductible?

[jainen]

>>Does franchise requirement make the cost deductible? <<

No. The courts have been very narrow on this point. Safety equipment and costumes, okay. Clothes that just set a certain image like tuxedos and natty ties -- nope, even though nobody ever does wear that stuff in the real world. Unless there is a SPECIFIC business need, clothing is considered inherently personal.

[elfling]

Hmm? "Obviously suitable for street wear" is a somewhat subjective statement.

I try to take into consideration specific factors. If the franchise name is anywhere on the component - screen printed, embroidered, etc. - it is definitely a uniform and not something most would where everyday. Shoes are a debatable issue, but I figure if nurses' cushioned solid-whites are allowed then so are waitstaffs' soft-soled solid-blacks. Steel-tipped safety boots and reflective vests could be worn anywhere on the street, but most people would not. Still, they are deductible in PA.

Will be interesting what others have to offer in comments.

[ILLMAS]

I have seen where the employer pays for uniform rental and laundry for example car mechanics and cooks, i would say NO if they require you to wear black slacks, tie and a white shirt.