WebMar 9, 2024 · Employee Requirements for Deductibility Once clothing is determined to qualify as a uniform under these rules, the value and upkeep for the clothes provided is nontaxable to the employee. Similarly, the value of items such as safety shoes or boots, safety glasses, hard hats, and work gloves provided and maintained by the employer are … WebSep 14, 2024 · A uniform refers to specific clothing items that must be worn in the workplace. Uniform clothing is commonly branded with the organization’s name or logo, …
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