What Qualifies for Ministry Clothes Deduction

The cost of clothing can be a deductible ministry expense only if the clothing is:

  • required or essential in the taxpayer’s employment
  • not suitable for general or personal wear; and
  • not worn for general or personal wear.

You can only take the work clothes deduction if the apparel is not suitable for street wear. For example, you may deduct the cost of  Clerical Albs, Clergy Shirts, or robes.

You can even deduct a sport coat or shirt with a church logo on it that your church requires you to wear. But forget about deducting a nice business suit or dress. If your clothing is deductible, you may also deduct the cost of dry cleaning and other care.

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Clergy Financial Resources serves as a resource for clients to help analyze the complexity of clergy tax law, church payroll & HR issues. Our professionals are committed to helping clients stay informed about tax news, developments and trends in various specialty areas.

This article is intended to provide readers with guidance in tax matters. The article does not constitute, and should not be treated as professional advice regarding the use of any particular tax technique. Every effort has been made to assure the accuracy of the information. Clergy Financial Resources and the author do not assume responsibility for any individual’s reliance upon the information provided in the article. Readers should independently verify all information before applying it to a particular fact situation, and should independently determine the impact of any particular tax planning technique. If you are seeking legal advice, you are encouraged to consult an attorney.

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