My accountant has told me in no uncertain terms that you can not deduct clothing. Â My wife and I work in the clothing industry, so for us it would be job related, and we still can not deduct one penny.
If it is a sample of your own line, which you are wearing to demo, it is. Gray area, perhaps, but perfectly legal. If you have a home-based business, selling refridgerators, then you are allowed one floor sample for the purposes of demo. Anyway, see your tax professional. I'll bow out now.