Understanding the rules
Many taxpayers are required to maintain a certain personal appearance or wear special clothing for work. However, not all your purchases for work-related attire or personal grooming reap a tax deduction. If you are required to wear a uniform or other special clothing that has the name of your employer or some other logo on it, that cost is deductible as a miscellaneous itemized deduction.
Other employees, such as models, flight attendants, or other professionals who are required to maintain a highly professional, well-groomed appearance, may find that the cost of their expensive clothing and cosmetics will not save tax dollars. Even if your employer tells you that you must wear certain clothing, if it is not in the nature of a uniform, the cost is personal.
Remember, the general rule of thumb is that if the clothing is suitable for every-day wear, it's not deductible.