Question

Problem 3-16 Special Clothing and Uniforms (LO 3.8) Cooper and Brandy are married and file a joint income tax return with two separate Schedule Cs. Cooper is an independent security specialist who spent $395 on uniforms during the year. His laundry expenses for the uniforms were $175 for this year, plus $65 for altering them. Brandy works as a drill press operator and wears Jeans and a work shirt on the job, which cost $175 this year! Her laundry costs were $50 for the work dothes. Brandy is also required by state regulators to wear safety glasses and safety shoes when working, which cost a total of $115. a. How much is Cooper's total deduction on his Schedule for special clothing and uniforms? b. How much is Brandy's total deduction on her Schedule C for special clothing and uniforms?

Answer 1

a. $635

Calculation:

Cooper
Particulars	Amount	Deductible / Not Deductible	Remarks
Uniform	395	Deductible	Since, being a uniform, it is used only for work use.
Laundry Expenses of uniform	175	Deductible	Since, the laundry expenses of solely work related clothes are deductible
Alteration expenses of uniform	65	Deductible	Since, the expenses related to solely work related clothes are deductible
Total deduction allowed	635

b. $115

Calculation:

Brandy
Particulars	Amount	Deductible / Not Deductible	Remarks
Jeans & Work Shirt	175	Not Deductible	Since, jeans and shirt can be used after work also.
Laundry Expenses	50	Not Deductible	Since, clothes expenses are not deductible, hence laundry is also not deductible.
Salfety Glasses & Safety Shoes	115	Deductible	Being safety equipments, the expenses are deductible in nature.
Total deduction allowed	115