Period costumes that can’t be worn on the street may be tax deductible – but most wardrobe purchases are not deductible. This photo is my son, Geoff McAlister. He works as a stunt performer in live shows, films, and TV shows. In this photo, the belt and boots are not tax deductible — because they could be worn when he is not performing, but the rest of his costume is. All of the horse’s costume is tax deductible, as are the medieval weapons Geoff has purchased over the years.