Deductions for your Uniform:
You can purchase your uniform items through payroll deduction or pay for them “out of pocket”. Do not include any items provided by the company through replacement programs on the Organizer. You did not pay for these items, thus no deduction is recognized. The IRS requires receipts for the purchase / maintenance of uniform related items, regardless of the amount you spend. If you purchase your items through the company and have a monthly payroll deduction, the amount on your last pay check stub will be your receipt (we suggest purchasing them this way so you will always have a record).
Payroll Deducted – we need the total amount deducted for the year. This can be found on your last pay stub.
Out of Pocket – the IRS requires receipts for all uniform items purchased out of pocket regardless of the amount; $75 receipt rule does not apply as this is not considered a “Travel Related Deduction”.
Reminder: Uniform Clothing – must have a company insignia or logo to qualify as a deduction; otherwise, it is considered “street clothes” and not deductible. This can be more of an issue for Corporate employees where a specific “uniform” is not issued. If you have any questions, please give us a call at 317-984-7666.
Uniform Shoes – You have two types of shoes you wear – Uniform & In-Flight’s; the IRS requires that shoes be purchased from a Uniform Store to qualify for a deduction. What does this mean – if you go to Macy’s and purchase a pair of shoes for work, you cannot take the cost as a deduction. If you purchase your shoes from the ASU or other specific Uniform Store – then you can take this amount as a deduction. Remember – if you go to the ASU, have the item payroll deducted!
Support Hose (medical deduction) – If you wear “support” hose, the cost is added to your accumulative medical expense for Medical Deduction under Section O, page 4 (we will make this calculation). If you do not have any other medical expenses, this probably will not benefit you. The IRS requires a medical deduction to be over 10% of your Adjusted Gross Income. If you earned 50K you would have to have at least $5,000 in out of pocket medical expenses to start the deduction. Some states have a lower floor – for example, NJ has a 2% medical floor – which is much more advantageous than the federal. Bottom line, give us the amount and we will determine the deduction!
Uniform Maintenance – If you were reimbursed for, or offered reimbursement and failed to request it, the IRS will not allow a deduction. Do not include any expenses for which you were reimbursed, or any expenses for which you could have been reimbursed, but were not.
Alterations – if your uniform requires alterations, this amount is deductible. Remember, if you are reimbursed for this expense or eligible to be reimbursed and do not do so, this amount will not be allowed by the IRS. Enter Yearly Amount!
Laundry – if you live in one of the larger cities, and don’t have a washer and dryer, you must go to a Laundromat. Whatever you pay for cleaning your uniform items is deductible. Enter Monthly Amount!
Home Laundry – if you have a washer and dryer at home, technically a percentage of your water bill, electric bill and depreciation on your washer and dryer are deductible. For simplicity, estimate the monthly cost of your home laundering on your uniform items. It is common for us to see $3 to $4 per week or $12 to $16 per month. Let us know what your estimated expense is per month.
Dry Cleaning – monthly amounts are generally no more than $20 to $30 per month; keep all receipts. If possible, make sure your dry cleaner lists the item cleaned as a uniform garment.