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...