You can deduct the cost and upkeep of work clothes and uniforms if you mustwear them as a condition of your employment and the clothes are not suitable for everyday wear. As an exception, clothing that is considered a marketing cost can be considered. Marketing costs include: Workwear with a company logo printed on it. Protective and safety clothing is generally deductible, eg overalls, baker's clothing. Forestry can also be reduced by occupational safety equipment and equipment and overalls. Safety shoes for metal workers are deductible. For certain jobs, essential protective equipment, such as respirators, welding masks, goggles, etc., are always deductible.