Who doesn’t love the 325 lb. rapping, acting, hoop-shooting tower of glory that is Shaquille O’Neal? You might not see the IRS on the sidelines with chests painted Celtic green, but they’re fans, too – in their own special, fiscally-minded way.
Professional athletes can deduct their uniforms because uniforms fit the requirements of deductible work clothes. Work clothing must meet two conditions to qualify as deductible: It must be worn as a condition of employment, and it must not be a suitable substitute for everyday clothing.
Professional athletes are just one kind of worker who has deductible clothing. Others on the list are: letter carriers, firefighters, law enforcement officers, and health-care workers.