Tax deductions for bingo? One of five strange IRS write-offs.

2. Shaq’s jersey

Winslow Townson / AP / File
Boston Celtics' Shaquille O'Neal aims for a shot during the Nov. 26, 2010, game against the Toronto Raptors in Boston. Professional athletes may list the cost of their uniforms as deductions on their tax returns.

Who doesn’t love the 325 lb. rapping, acting, hoop-shooting tower of glory that is Shaquille O’Neal? You might not see the IRS on the sidelines with chests painted Celtic green, but they’re fans, too – in their own special, fiscally-minded way.

Professional athletes can deduct their uniforms because uniforms fit the requirements of deductible work clothes. Work clothing must meet two conditions to qualify as deductible: It must be worn as a condition of employment, and it must not be a suitable substitute for everyday clothing.

Professional athletes are just one kind of worker who has deductible clothing. Others on the list are: letter carriers, firefighters, law enforcement officers, and health-care workers.

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