<p>FAQ – Taxability of Uniforms Provided</p><p>What is considered a uniform?</p><p>A uniform is any article of clothing, shoes, or accessories provided by the university that can be worn while working to aid in the protection of an employee and/or to offer a professional visual image.</p><p>Are uniforms a taxable fringe-benefit?</p><p>It depends. The IRS exempts uniforms from being taxable if the item meets two tests:</p><p>1. The item is required to be worn while performing a job.</p><p>2. The item is not adaptable to wear outside of the job for general usage.</p><p>How do I know if the clothing issued is required to be worn?</p><p>Your department will be able to inform you if any uniform provided is required to be worn.</p><p>How do I know if the clothing issued meets the general usage test for exclusion?</p><p>The general usage test is performed on a case by case basis. An example is a police officer or firefighter’s uniform; it is not adaptable for general usage. However, a detective's suit jacket and related clothing, since they are suitable for everyday wear, do not qualify as a taxable benefit and are taxable to the employee. </p><p>Another example is company logo polo. This is a taxable benefit since the shirt is suitable for everyday wear.</p><p>Who should I ask about the taxability of clothing provided?</p><p>Your department will be able to answer if uniforms or clothing issued will be treated as a taxable fringe benefit. </p><p>Who should I ask about the additional amount of tax withheld?</p><p>The Employee Service Center will be able to answer any questions about the additional tax withheld. </p><p>How will I be taxed on the uniforms?</p><p>The fair market value of the uniforms will be added as income to your next available payroll check. This will allow for the appropriate taxes to be withheld in accordance with IRS regulations. </p><p>What if I receive a uniform allowance through my paycheck and am not issued the uniform directly? Uniform allowances are always taxable when paid through your payroll check. There is no exemption even if the money is spent on items that meet the excludable test requirements.</p><p>What are some examples of uniforms or clothing considered taxable?</p><p>Examples of taxable uniforms include shirts (logo or plain polo, tee, button down), pants, shorts, athletic gear, shoes, boots, jackets, hats, etc. </p><p>What are some examples of uniforms or clothing considered non-taxable?</p><p>Examples of non-taxable uniforms include safety gloves, safety glasses, active duty police uniforms, cleats, and protective vests.</p>