Can you write off company shirts?

Often, yes. Shirts a business buys to promote itself, such as logo tees handed out at events, are generally deductible as advertising. Shirts for employees can be a business expense too, but whether they count as taxable pay depends on how they're used. Because the rules turn on the details, check with your tax professional.

Is this tax advice?

No. We print shirts, we don't prepare taxes. This post explains the general federal rules in plain language so you can ask your accountant the right questions. Your situation may be different, so confirm with a tax professional before you file.

What does the IRS look at?

A business can generally deduct expenses that are ordinary and necessary for running the business. For clothing, the key question is whether it's suitable for everyday wear. The IRS has long held that work clothing qualifies as a uniform when it's required for the job and not adaptable to ordinary street wear. A plain logo T-shirt is often not clear-cut, because many people would wear a T-shirt outside of work.

Are promotional logo shirts deductible?

Shirts that promote your business, such as giveaways at a trade show, shirts for a sponsored youth team, or tees handed out at a grand opening, are generally treated as advertising or promotional costs. Keep in mind that gifts to specific clients fall under the business gift rules, which generally limit the deduction to $25 per recipient per year.

What about shirts for employees?

For the business, the cost of shirts given to employees is generally deductible. The open question is on the employee's side: is the shirt a tax-free benefit or taxable pay?

• If the shirts are required at work and work like a uniform, they may be a tax-free working condition benefit.
• If they're ordinary everyday clothes, their value may count as taxable wages, unless they qualify as a de minimis benefit, meaning low in value and given only occasionally.

IRS Publication 15-B, the employer's guide to fringe benefits, covers both of these. A written policy that shirts are required on the job helps show how they're used.

Does it matter what's printed on the shirt?

It can. A shirt with a large logo, the business name and a phone number on the back is harder to see as everyday clothing than a plain tee with a tiny logo, though branding alone doesn't settle the question. What matters most is how the shirts are used: required on the job, handed out to promote the business, or worn as regular clothes.

Can business owners write off their own work shirts?

Self-employed owners face the same uniform test: the clothing should be required for the work and not suitable for everyday wear. Tax professionals don't all agree on where a simple logo tee falls, so ask yours before you deduct your own shirts.

Can W-2 employees deduct work shirts they buy themselves?

Generally, no, not on a federal return. The deduction for unreimbursed employee expenses was suspended from 2018 through 2025, and a 2025 tax law made that change permanent starting in 2026. Texas has no state income tax, so there's no state deduction to claim here either. If your employer requires a shirt, the usual route is for the business to provide or reimburse it.

What records should you keep?

• The invoice showing what you bought, the quantity and the logo or purpose
• Who received the shirts, such as employees, event staff or a sponsored team
• The event or campaign the shirts were for
• Any written uniform policy

Frequently asked questions

Are crew shirts a marketing expense?

They can be. Shirts that put your logo, phone number and website in front of customers work as advertising. How you categorize them depends on who wears them and why, so confirm with your tax professional.

Do I have to report employee shirts on a W-2?

It depends. Required uniforms and occasional low-value items may be excluded, while regular everyday clothing may be taxable wages. IRS Publication 15-B explains the rules.

Can I deduct shirts for a team my business sponsors?

Shirts that display your business name for a sponsored team are generally treated as advertising. Keep the invoice and a note about the sponsorship.

Does Texas have a state income tax?

No. Texas has no personal state income tax, so for most Texans the federal rules are the ones that matter.

Need shirts that work hard for your business? Our business crew shirt packages include a front and back print at no extra charge: 12 shirts for $155.88, 24 for $311.76, 50 for $649.50, and 100 for $1,299. Questions? Email team@luxportprint.co or call 844-589-7678.