qbteachmt
Level 15

If this person is an Employee, then none of that is part of the tax return.

If this is a business she is running, then if her "uniforms" are specialty gear, such as PPE  and jumpsuits for asbestos remediation with positive air pressure breathing apparatus, then it's considered to be business supplies. Uniforms are only deductible for business if you cannot wear it otherwise (not street wearable). And the shoes need to be specialty shoes, too, such as steel toed boots with nonconducting soles and metal metatarsal plates. Or, a ballet dancer would be able to write off costumes and performance shoes. Is that what your client does for a living?

You can read the IRS topic on this: https://www.irs.gov/businesses/small-businesses-self-employed/deducting-business-expenses

 

"I do not see the form to include this information on her return."

You would read the publication for that specific tax year.

Travel and vehicle, Pub 463: https://www.irs.gov/pub/irs-pdf/p463.pdf

Business expenses: https://www.irs.gov/publications/p535

You will want to Bookmark or download these things.

 

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