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when the taxpayers come to me and they are associated with any profession in which they have to dress nicely professionally or theyre in sells in real estate or any and banking loan officers you know all of those professions in which your image is important and you have to dress appropriately they are worried about being able to claim the expenses for the clothing for the dry cleaner for the shoes and unfortunately they cannot the IRS code is very specific about what is the requisite to be able to the dot clothing for work and they only allow people to deduct clothing from for work when this is these are when the clothing is something that you are not able to utilize in your daily living something that you could wear for work but you can also work on your daily life so the rule is that in order to be able to deduct working clothes and shoes and dry cleaner they had to be either a uniform or they have to be exclusive for the profession and not something you can have on your daily life