Could a tuxedo be considered a tax write off for an actor?

Question

I know the clothes that are used on a daily basis cannot be used as a tax write off, but could a tux be used as one since it is used primarily for professional purposes.

My thoughts are this is useful for basic business formal functions related to the performing arts, but is not something I would wear everyday. My intent is to use it for networking as needed.

Answer 1

If part of your professional obligations is to attend frequent formal functions, and you never wear it for anything else, you might be able to make a good argument in an audit that it should be deductible. It would be one of the many gray areas of the current tax code.

But if you said to an auditor that it would be used "primarily" for professional purposes, or that it would be "useful" for networking, they'd most likely disallow it in a heartbeat.

Answer 2

It may be a tough sell to the IRS.

The IRS in the past has denied deductions to rock and roll band members who buy outlandish clothing to wear on stage. Also denied a clothing deduction was a singer who wore dresses so tight she had to be sewn in before and then cut out of after each performance. Even though the dresses could only be worn once, they were still considered to be suitable for non-business purposes.

Conversely, about 40 or 50 years ago the tax court allowed Ozzie and Harriet stage clothing deductions. They certainly did not wear unusual clothing. I never read the case, however, so I do not know what their decision turned on.

Answer 3

Yes. As long as it is used for work purposes only. The tux is essentially a uniform.

Answer 4

The IRS requires that the "uniform" the tux, would be used for work, only.

Here is a website that summarizes the point.

Answer 5

Yes, Only if you used it for business only and your employer does not remburise you for the expenses.

Answer 6

I seriously doubt it.