Can I deduct my uniforms and work clothes?
Generally, you cannot deduct the cost of your uniform or work clothes. However, there are limited circumstances where such clothes can be deducted, which is where the clothes are required for your job and not suitable to be worn when you are not working. This would include clothes and uniforms for pilots, bus drivers, entertainers (where they use theatrical clothing only during performances), factory workers, postal officers, plumbers, firefighters and policemen. Clothes are not deductible simply because they happen to be expensive or high-fashion (so a business professional cannot deduct the costs of his or her suits).
When this deduction applies to you, you can deduct the cost of the uniforms/clothes as well as cleaning and repair costs for those clothes. However, all of these deductions are included in the miscellaneous deductions and are therefore subject to the 2% floor (collectively with all other miscellaneous deductions).