The IRS Two-Part Test
Clothing is only deductible as a business expense if it meets two conditions: your job or contract requires it, and it is not suitable for ordinary everyday wear. Team uniforms, protective gear, cleats, and branded practice gear usually pass this test because you would not wear them outside of competition or training. A hoodie, a suit for a media appearance, or workout leggings almost never qualify, even if you only bought them because of your career, because the IRS assumes you could wear them off the field too.
W-2 Salary vs NIL and Endorsement Income
How you get paid changes the answer. If you are a W-2 employee of a professional team, unreimbursed employee expenses, including gear your team does not cover, are not deductible on your federal return under current law, which suspended that deduction through 2025. Some states still allow it, which matters for athletes filing jock tax returns in multiple states for away games.
If you earn NIL or endorsement income reported on a 1099-NEC, the rules flip. That income is business income reported on Schedule C, and ordinary, necessary expenses tied to producing it are deductible against it. If a sponsor requires you to wear specific branded apparel for a shoot, or you need custom gear for a personal training or camp business, that cost can offset your Schedule C income and reduce the self-employment tax calculated on Schedule SE.
What Actually Qualifies
Examples that typically hold up:
- Team-required uniforms, pads, cleats, or protective equipment you paid for yourself
- Branded apparel a sponsor requires for a specific shoot or appearance, tied to endorsement income
- Specialty gear for a side business, like a camp or training program, that has no everyday use
Examples that almost never qualify:
- Workout clothes, even if you train year round
- Suits, dresses, or streetwear for interviews, red carpets, or travel
- Shoes or accessories you would wear regardless of your career
Recordkeeping That Matters More Than the Write-Off
Because this deduction is narrow, the bigger risk for professional and NIL athletes is not missing a clothing write-off, it is losing track of the receipts and 1099s tied to endorsement deals, agent fees, and multi-state game income. Keep a separate record of any sponsor-required apparel purchases, note the specific deal or shoot it was for, and keep it apart from personal shopping. If you run any NIL or endorsement income through a business entity, your Schedule C should show these costs alongside your other business expenses, not mixed with personal spending.
Given how short and high-earning a pro career window can be, the real value is in getting the employee versus self-employed distinction right from the start, since it determines whether any of this is deductible at all.