My son is working out of state in ND and told me that he can deduct 50 dollar an day as a tax deduction. And he can claim all of his work clothing. Is that correct?

Thanks

Depending upon the type of work your son does, and the clothing restrictions associated with his job,he may be able to deduct all or part of his workplace clothing costs from his taxes. As an EE,your son ‘s work clothing may be deducted on his return as his biz expenses, but the tax code mandates meeting strict standards for use of the clothing. Even when clothing is deductible under IRS regulations, the calculation is limited to expenses in excess of 2 % of AGI. As long as he is required to wear uniform to work , he may deduct the cost of the clothing and maintenance, including repair, if his ER mandates wearing specific uniform. His clothing must not be suitable for street wear. Branded uniform with company logos or embroidery identifying the firm may be deducted. For example, when he must wear a business suit to work that the IRS would allow a tax deduction for purchasing a suit and dress necktie, but if A suit and tie may be worn for other occasions outside of work and are not deductible under the tax laws. While a letter carrier uniform may be deductible, white painter bib overalls may be worn by a painter for non-work activities and may not be deducted according to IRS rules.So, your son can deduct yhis clothing costs if the items he must wear to work as long as , his ER must require that he wears specialized clothing to work. This requirement is most commonly due to safety concerns or the result of uniform dress requirements. The clothing must also not be suitable for everyday wear.

Thanks very much for the detail answer. Would you happen do know what he is talking about when he said that he could deduct $50 a day expenses.

Sorry for that ; I have no any idea; he needs to check it with him; I guess ONLY he knows what he could deduct $50 a day exp.

Thanks for the help

You are welcome~