Disclaimer: I am not a tax attorney, CPA, nor do I play one on TV. My understanding is this: ~ If you need something exclusively for work and cannot / would not wear it for anything else, it may be deductible - "uniform expense" I think is the exact itemization. ~ If you are travelling for business, and have to buy new clothes (because luggage was lost, meeting attire changed at the last minute, etc) it is deductible. Â Then again, I may just be confusing it with what my company calls "expensable" Note: Â I wouldn't try this one very often. ~ If you are in the clothing business, and are required to wear your own clothing for business wear, you may write off the first of each new item for "Sample expense". Â Again, I would do this judiciously. ~ Dry-cleaning may be deducted if on a business trip for more than x days. Â Can't remember details. Â 5 days perhaps? ~ IF you're in the trade, you can deduct expense of magazine subscriptions, etc if the publication pertains to your business. That's all I can think of top of head. Â But I would use these with great discretion unless you enjoy audits.