Can I Deduct Safety Gear for Work?

Workers in physical trades often spend real money on safety equipment, and the deductibility of that gear follows the same rules as other work-related expenses. Self-employed workers can deduct the cost of required safety gear, including hard hats, steel-toed boots, safety glasses, and protective clothing, as an ordinary and necessary business expense. Employees who buy their own safety gear and are not reimbursed by their employer generally cannot deduct those costs on a federal return under current law. If your employer requires the equipment but does not provide or pay for it, pushing for reimbursement is the most tax-efficient solution. A few states still allow employees to deduct unreimbursed job-related expenses, so state returns are worth reviewing.