For 1099 contractors & freelancers
Only sometimes. Clothing is deductible only if your work requires it and it isn’t suitable for everyday wear.
Schedule C, line 27a (Other expenses) or line 22 (Supplies).
Uniforms, costumes, branded shirts, and protective gear like steel-toe boots can qualify, along with their cleaning.
Clothes you could wear outside of work don’t qualify, even if you bought them only for client meetings or video calls.
Receipts and why the item can’t be worn normally.
In Smart Deductions, this is suggested as Other Business Expense (Schedule C line 27a). You confirm it before it counts.
Sources
General information, not tax advice. For your specific situation, check with a CPA or Enrolled Agent.