Protective work clothing is deductible. Do you work in a cold environment for some part of your work day... outdoors, in a vehicle, cold storage, driving between buildings, in an office with a malfunctioning furnace, with a "warm blooded" boss who keeps the thermostat at 60 degrees?
If you are cold, you can deduct the protective clothing that it takes to keep you warm: socks, gloves, thermals, sweaters, etc. The expense is limited to "ordinary and necessary". You should wear the protective clothing primarily for work. So no Armani socks that you wore to work once, when Walmart could have warmed just as well.
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