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Per IRS Publication 526, page 5:

Question. I volunteer as a Red Cross nurse's aide at a hospital. Can I deduct the cost of the uniforms I must wear?

Answer. Yes, you can deduct the cost of buying and cleaning your uniforms if the hospital is a qualified organization, the uniforms aren't suitable for everyday use, and you must wear them when volunteering

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Uniforms. You can deduct the cost and upkeep of uniforms that aren't suitable for everyday use and that you must wear while performing donated services for a qualified organization.


Enter the amount of cost and upkeep of such uniforms as an itemized deduction on Schedule A (Form 1040) Itemized Deductions, Line 16. You can enter this information as cash contributions in TaxAct in the Itemized Deduction section of the Federal Q&A during the Contributions topic.

To enter this information in the TaxAct program, go to our Volunteer Out-of-Pocket Expenses in Giving Services FAQ.


Note that any link in the information above is updated each year automatically and will take you to the most recent version of the webpage or document at the time it is accessed.


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