Wrong. The clothing allowance is taxed on your W-2 as Salary. Therefore, you can deduct any uniform purchases you make IF they are over 2% of your adjusted gross income. The city, unfortunately, does not have a before tax accountable plan. If you work off duty - you can deduct mileage to and from your house but you must have a log. You can also deduct uniforms if they were specifically bought (short uniforms, etc.) for off duty and you can deduct part of your cell phone bill if you can substantiate