The tax code allows a deduction for work clothes, but usually only if:
- You wear them as a condition of your employment; and
- The clothes are not suitable for everyday wear.
Firefighters, health care workers, letter carriers, and law enforcement officers qualify for this deduction. Musicians and entertainers (like Madonna) can also deduct their clothes which aren't suitable for everyday wear.
Unfortunately, most South Dakota school administrators cannot use this tax deduction!