View Single Post
  #16  
Old 03-06-2007, 04:04 PM
Poker CPA Poker CPA is offline
Senior Member
 
Join Date: Apr 2006
Posts: 813
Default Re: Tax write-off question

I assume you are a professional and will be filing a business return such as a Schedule C, not as an employee as referenced "by 4 2 it". The "WORK CLOTHES and UNIFORMS" section of Publication 529, pages 3 and 8, is for employees of a business.

You on the other hand are running a business, and as such can deduct the costs of running your business. To be deductible, a business expense must be both ordinary and necessary. An ordinary expense is one that is common and accepted in your field of business. Surely sunglasses are both common and accepted in the world of professional poker. A necessary expense is one that is helpful and appropriate for your business. Prescription glasses are both helpful and appropriate, due to the long hours at the tables and the need to see clearly. Prescription sunglasses for a farsighted individual are useless, unless sitting at a poker table. It doesn't get any easier than this at tax time.

Like I said "SLAM DUNK".
Reply With Quote