Minimum Condtion

• The IRS generally only permits taxpayers to claim a deduction for clothing in good used condition or better. If the clothing is not in good condition, you cannot claim a deduction unless it is worth more than $500 and you have an appraisal stating the value of the item. For example, if you have an old dress worn by a first lady at an inaugural ball that has deteriorated, it may be worth more than $500 and, if so, you could have it appraised and claim a deduction for it.