Can You Write Off Dry Cleaning? A Tax Guide for Employees and Businesses
That crisp, professional suit or uniform is essential for your job. But keeping it clean comes at a cost. It’s a common question every tax season: can you write off dry cleaning? Many employees hope to recoup these costs, while business owners are often unsure of the rules.
The short answer is: it depends. For the average W-2 employee, the answer is almost always no. However, for certain self-employed individuals and business owners, dry cleaning can be a legitimate and deductible business expense.
This article will cut through the confusion, providing a clear, structured guide to the IRS rules surrounding dry cleaning deductions.
The Golden Rule: Ordinary, Necessary, and Directly Related
Before we dive into specifics, it’s crucial to understand the foundational principle the IRS uses for all business deductions. To be deductible, an expense must be:
- Ordinary: Common and accepted in your trade or business.
- Necessary: Helpful and appropriate for your business (it doesn’t have to be indispensable).
- Directly Related: Incurred in the course of running your business.
As tax expert Sarah Jenkins, CPA, explains: “The IRS draws a hard line between personal and business expenses. Clothing that is suitable for everyday wear, even if you only wear it for work, is considered personal. The dry cleaning for that clothing falls into the same category. The deduction only becomes available when the clothing itself is a deductible business expense.”
Who CANNOT Deduct Dry Cleaning? (The W-2 Employee)
If you are a regular employee who receives a W-2 form from your employer, you cannot deduct dry cleaning costs on your personal tax return. This is one of the most common misconceptions.
This rule applies even if:
- Your job requires a formal dress code (e.g., suits, dresses, blazers).
- You purchased the clothing specifically for work.
- You never wear the clothing outside of work.
The reason is that the IRS views this type of clothing as “adaptable to general use as ordinary clothing.” Therefore, its maintenance is a personal expense.
The Exception for Employees: Prior to the 2018 Tax Cuts and Jobs Act (TCJA), certain employees could deduct unreimbursed employee expenses as miscellaneous itemized deductions. The TCJA suspended this deduction for tax years 2018 through 2025, effectively eliminating the possibility for W-2 employees.
Who CAN Deduct Dry Cleaning? (The Self-Employed and Business Owner)
If you are self-employed, a freelancer, or own a business (filing as a sole proprietor, LLC, S-Corp, etc.), you can deduct dry cleaning expenses—but only for specific types of work clothing.
The Two Qualifying Categories for Work Clothing:
- Uniforms: Clothing that is required by your profession and not suitable for everyday wear. Examples include a military uniform, a firefighter’s gear, or a nurse’s scrubs with a hospital logo.
- Protective Clothing: Clothing needed to protect you from workplace hazards or specific job-site conditions. Examples include steel-toed boots, hard hats, safety vests, or specialized protective gear for painters or mechanics.
If the clothing itself qualifies as a deductible uniform or protective gear, then the costs associated with maintaining it—including dry cleaning, laundering, and repairs—are also legitimate business deductions.
How to Claim the Deduction
If you qualify, you should:
- Keep meticulous records: Save all receipts from your dry cleaner and note the business purpose on them.
- Track expenses: Log these expenses in a spreadsheet or accounting software throughout the year.
- Report on Schedule C: If you are self-employed, you will report this expense on your Schedule C (Form 1040) under “Other Expenses” or a dedicated line for supplies and maintenance.
Comparison Table: Can You Write Off Dry Cleaning?
| Scenario | Can You Deduct Dry Cleaning? | IRS Rationale |
|---|---|---|
| W-2 Employee with a Business Suit | No | The suit is adaptable to everyday wear, making it a personal expense. |
| Self-Employed Consultant with a Business Suit | No | Same as above. The suit is not exclusively for business. |
| Police Officer (W-2) cleaning their uniform | No (on personal return) | While the uniform is deductible, the TCJA suspends unreimbursed employee expenses. The cost should be reimbursed by the employer. |
| Self-Employed Construction Worker cleaning safety gear | Yes | The gear is protective clothing, not suitable for everyday wear. Cleaning is an ordinary and necessary business expense. |
| Freelance Nurse (1099) cleaning scrubs | Yes | Scrubs are a uniform required for the profession and not suitable for regular social occasions. |
Best Practices for Documenting Your Deduction
If you are eligible to deduct dry cleaning, proper documentation is your best defense in case of an audit.
- Separate Business and Personal: Have a separate laundry bag or system for your deductible work clothes. Only dry clean the eligible items and get a separate receipt.
- Keep Detailed Receipts: Ensure your dry cleaning receipts are itemized and legible. Note the date, the specific items cleaned (e.g., “chef’s coat,” “fire-resistant pants”), and the business purpose.
- Use a Business Bank Account: Pay for these expenses with a dedicated business credit card or bank account. This creates a clear paper trail.
- Consult a Professional: Tax laws are complex and change. A qualified tax advisor or CPA can provide personalized advice for your specific situation.
The Bottom Line
So, can you write off dry cleaning? For most everyday employees, the disappointing answer is no. The landmark TCJA legislation closed this door for W-2 employees for the foreseeable future.
However, for the self-employed and business owners using qualifying uniforms or protective clothing, dry cleaning is not only deductible but also a smart way to reduce your taxable income. The key is understanding the strict IRS definition of deductible clothing and maintaining impeccable records to support your claim.
