TN 23 (06-10)

RS 01402.470 Uniform Allowances

A. Policy for uniform allowances

The value of uniforms or payments to purchase them are not wages if uniforms are required to be worn as a condition of employment and are not adaptable to general usage (e.g., police officers, fire fighters and nurse uniforms).

Uniform allowances are subject to the business expense rules, see RS 01401.360.

REFERENCE: Social Security Ruling 70-43

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RS 01402.470 - Uniform Allowances - 06/15/2010
Batch run: 07/03/2014