Nursing scrubs can be a legitimate deduction.
If your boss requires you to buy a uniform or special clothes for work, it's possible you can claim the cost of the clothes as a federal tax deduction. Living in Texas doesn't change that, and as Texas has no state income tax, you don't have to concern yourself with Texas tax laws when itemizing deductions.
Work Clothes
Buying new clothes or better clothes for work does not entitle you to a deduction. The IRS states that you can only claim a deduction for work clothing or uniforms if your employer mandates you wear particular outfits and if the clothes are unsuitable for everyday wear. You can't deduct the cost of business suits just because you wear jeans away from the office. Your work clothes or uniform must be genuinely unsuitable for your off-duty hours, not just clothes you don't want to wear.
Deductible Wear
If you're a professional athlete, delivery worker, firefighter, nurse, police officer or railroad worker, you may be able to deduct the costs of your uniforms. On the other hand, if your boss requires you to wear a blue shirt, slacks and work shoes on the job, those wouldn't be distinctive enough or inappropriate as casual wear to claim a deduction. If you have to buy safety gear for the job, such as goggles, a hardhat or protective vest, that would be a legitimate deduction, according to the IRS.
Military Uniforms
If you're a full-time, active-duty military member, you don't get a clothing deduction. If you're a military reservist and you can't wear your uniform off-duty, you can claim a deduction, but you have to subtract your clothing allowance from the uniform costs first. Military members who buy fatigues but can't wear them off duty can deduct that cost, less any allowance. Faculty and staff at military schools can deduct their uniforms, but students cannot, although they can deduct the cost of insignia, shoulder boards and similar items.
Claiming Deductions
The IRS classes money spent on work clothes as an unreimbursed business expense. You can only write off the cost if you itemize deductions on Schedule A rather than claiming the standard deduction, which was $5,800 as of 2011. Another limitation is that such business expenses are subject to the 2 percent rule: You add up all such expenses, then subtract 2 percent of your adjusted gross income. Whatever remains is what you can actually deduct.
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