Can Trainers Deduct Branded Apparel They Wear During Sessions?
Yes, but only if the apparel is branded and not suitable for everyday wear — plain workout clothes you'd wear regardless of training clients generally don't qualify, even if you only wear them during sessions.
The IRS applies a consistent test to work clothing across all professions: is it suitable for ordinary, everyday use? A branded t-shirt or jacket with your business logo or name printed on it clearly isn't something you'd wear outside of work, which makes it a deductible marketing and uniform expense. Plain athletic wear — leggings, a generic t-shirt, running shoes — fails this test even if you exclusively wear it while training clients, because the IRS considers it something you could reasonably wear in everyday life regardless of your job.
This is the same reasoning that applies to a delivery driver's plain jacket versus a branded company uniform, or a server's black pants versus a restaurant's logoed polo — the deciding factor is the branding and the item's usability outside of work, not how you actually use it.
What typically qualifies as deductible for trainers:
Apparel with your business logo or name printed or embroidered on it
Branded jackets, polos, or hats used as part of your public-facing brand
Costs of having your own logo printed on plain apparel you purchase specifically for that purpose
What typically doesn't qualify:
Plain leggings, shorts, or t-shirts without branding
Standard athletic shoes
Generic gym apparel you'd wear whether or not you had clients
A common mistake: trainers deduct their entire athletic wardrobe because they only wear it for work, without realizing the IRS test is about the clothing's general suitability for everyday use, not your personal wearing habits.
BossTax's free app helps you separate branded, business-only apparel from general athletic wear, so your deductions hold up if you're ever asked to explain them.
Curious what else in your training wardrobe might actually qualify? Book a free intro call and we'll walk through it together. [Click here.]
Want our free Personal Trainer Deduction Checklist? Enter your email and we'll send it over. Click here.
Want our free Personal Trainer Deduction Checklist? Enter your email and we'll send it over.
Comments