Two-prong test
Clothing is deductible only if (1) it is specifically required as a condition of employment AND (2) it is not adaptable to general wear. Both prongs must be met. A business suit fails the second prong because it is wearable as ordinary clothing, even if your employer requires you to wear suits.
Examples that qualify
Police, firefighter, military uniforms; hard hats and safety gear; chef whites; medical scrubs; protective work boots; theatrical costumes; uniforms with permanent company logos that wouldn't be worn in everyday life. The key is that nobody would wear the item recreationally.
Examples that fail
Business suits, dress shirts, blouses, dresses worn to client meetings, shoes you could wear anywhere — all fail the second prong even when "required" by professional norms. Branded company polo shirts you would wear to a barbecue also fail. The "I would never personally choose this style" argument does not work; what matters is whether it is suitable for ordinary wear, not whether you choose to wear it.
Cleaning and maintenance
When the clothing itself is deductible (it meets both prongs), the cost of cleaning, dry cleaning, and reasonable repair is also deductible. When the clothing is not deductible, the cleaning is not deductible either.
Photographic / promotional gear
A photographer's "studio gear" worn only at the studio, or a fitness instructor's branded apparel worn only when teaching, may qualify if it is genuinely not suitable for ordinary wear AND is required for the role. Document the requirement in writing — "I always wear this when working" is not enough; "studio policy requires branded apparel for all instructors" is stronger.
Common mistakes that disallow the deduction
The recurring ways this deduction gets disallowed in examination cluster in four categories: (1) personal-use expenses bundled with business (the deduction is disallowed entirely or apportioned downward); (2) inadequate substantiation (no receipt, no invoice, no business-purpose note); (3) the wrong line on Schedule C (not fatal, but it weakens audit defense); and (4) double-counting with another line (for example, deducting an expense on Schedule C and also on Form 8829, or as a personal itemized deduction on Schedule A). The fix in every case is contemporaneous bookkeeping and a clean chart of accounts.