Work clothing must meet two conditions to qualify as deductible: It must be worn as a condition of employment, and it must not be a suitable substitute for everyday clothing. Examples cited by the IRS include the garb of delivery workers, firefighters, health care workers, police, transportation workers, letter carriers, and professional athletes. But this isn't a LeBron James tax break – high profile professional athletes generally have their uniforms paid for by team owners and sponsorship deals.
Butch Comegys/The Scranton-TImes Tribune/AP/File
