Well, in ANY job, if you have to provide and pay for your own uniform, the money you spend is tax deductible, and so is the money you have to pay for dry cleaning, etc. So, bus drivers, policemen, waiters, security guards or janitors can deduct the cost of their uniforms, if their employers don’t pay for them.
Since MANY limousine drivers have to wear uniforms, it’s likely that when Kitty’s friend claimed a deduction for her work clothes, the IRS auditor saw no reason to question her deduction.
Show business, of course, provides some challenges for IRS auditors. In some cases, the answer is obviously “Yes, that’s deuctible.” A professional dancer who has to buy her own tutus or leotards can almost certainly deduct them as a legitimate expense.
David Copperfield can probably claim his capes and top hats as legitimate expenses, since they’re part of his magic act. But if he buys some flashy clothes to wear at parties, on the grounds that “I have an image to maintain,” those flashy clothes probaby WON’T be deductible.
If Cher pays a lot of money to Bob Mackey to design some weird outfits for her concert tour, that money probably IS a legitimate deduction. But if she buys such an outfit just to wear it at a party, it probably isn’t.
It all comes down to this: can you make a plausible case that these clothes are an integral part of your job, whether your job is entertaining people or mopping floors. When a janitor is required to wear a uniform, the cost of buying and cleaning that uniform is a deductible expense. But whe a janitor is NOT required to wear a uniform, when he’s allowed to wear what he pleases, the price of his t-shirt and jeans is NOT deductible. After all, he can wear them anywhere, not just to work.