Yes if the military regulations restrict the wearing of the uniform to on-duty time, then the unreimbursed cost of purchasing or cleaning the uniform is deductible.


Generally, where business clothes are suitable for general wear, their cost is generally not deductible. However, where custom usage prevents wearing a uniform when off duty, the deduction is allowed. Additionally, the cost of maintaining clothes for work is deductible when the purchase price of the clothes is deductible