Checklist of What Rules and Information the IRS Will Be Verifying

Deductions & Expenses - Work Clothes

____ If your work clothes are adaptable to general use their cost was not deducted.

____ If your work clothes are adaptable to general use, the cost of caring for them was not deducted.

____ You claimed a deduction for work clothes because you can furnish information to prove that, (a) payment was actually made for the clothes during the tax year, (b) the clothes were ordinary and necessary to your business or profession, and (c) the clothes are not adaptable to general use. (The cost of work clothes is deductible only as a miscellaneous deduction subject to the 2% adjusted gross income limit.)

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