<p>I’ve never heard of deducting performance clothes as an educational expense. If you son has enough income from his performances, it might be deductible as a business expense on his own tax return. My daughter receives 1099s and does file a tax form, but it never occurred to me to deduct the cost of her performance clothing (which she does not wear for any other use.) I’d check with an accountant-- you don’t want to make an error or create a red flag on your return that will buy you trouble from the IRS.</p>