Clothing

• Clothing is always a questionable deduction. The Internal Revenue Service states that clothing bought and worn solely for business can be deducted. This includes uniforms. If the clothing can be worn for both business and personal, do not deduct it. Welders have sought a deduction for steel-toed boots and flame-resistant clothing under the clothing deduction and have been denied.
  
  

Equipment

• An obvious tax deduction for a welder is the purchase of equipment for his job. Welders can take deductions for equipment if it meets the criteria set forth in Internal Revenue Code section 179. The property must be acquired solely for the purpose of the welding business. The deduction is generally the cost of the qualifying property. This is subject to a dollar limit that can vary each tax year.
  
  

Mileage

• Mileage can be another deduction for a welder. Any miles put on an individual's vehicle in the ordinary course of his business can be taken as a deduction if the welder is not reimbursed by his employer. This would include travel to and from different job sites. At time of publication, the current IRS mileage reimbursement rate for business travel was 51 cents per mile. If the welder takes the mileage as a deduction, it can be reported under miscellaneous itemized deductions on a schedule A form with the individual's 1040.
  
  

Miscellaneous

• Welders can take numerous miscellaneous deductions connected to work. These items must be used in the necessary, reasonable and ordinary course of business. This would include subscriptions to trade magazines involving welding, any licenses required by a welder or any insurance needed. Welders can also deduct fees or dues paid to belong to trade organizations. These organizations must not be strictly social and must have some benefit to being a welder.