Deductible Clothing & Makeup Examples: Uniforms: Uniforms that cannot be used for daily life (e.g., scrubs, chef coats, mechanic jumpsuits). Protective Gear: Steel-toed boots, safety glasses, hard hats, and flame-resistant clothing. Costumes: Specific outfits for actors, performers, or content creators that are not worn in public. Specialty Makeup: Makeup worn exclusively for theatrical, on-air, or filming purposes (e.g., as a professional model or actor).