Fire Fighter Tax Write-offs

Fire Fighter Tax Write-off's

Professional Fees & Dues

Dues paid to professional societies and related to your occupation as a firefighter are deductible. However, the cost of initial admission fees paid for membership in some organizations or social clubs are considered capital expenditures.

Deductions are available for payments made to a union as a condition of initial or continued membership. Such payments include regular dues, but not those which go toward defraying expenses to a personal nature. However, the part of union dues, which goes into a strike fund is deductible.

UNIFORMS & UPKEEP EXPENSES

Generally, the costs of your firefighter uniforms are fully deductible. IRS rules specify that work clothing cost and the cost of maintenance are deductible if: (1) the uniforms are required by your employer (if you are an employee); and (2) the clothes are not adaptable to ordinary street wear. Normally, the employer’s emblem attached to the clothing indicates it is not for street wear. The cost of protective clothing (e.g., safety shoes or goggles) is also deductible.

TELEPHONE EXPENSES

The basic local telephone service costs of the first telephone line provided in your residence are not deductible. However, toll calls from that line are deductible if the calls are business-related. The costs (basic fee and toll calls) of a second line in your home are also deductible, if used exclusively for business.

CONTINUING EDUCATION

Educational expenses are deductible under either of two conditions: (1) Your employer requires the education in order for you to keep your job or rate of pay; or (2) The education maintains or improves skills as a firefighter. Costs of courses that are taken to meet the minimum requirements of a job, or that qualify you for a new trade or business, are NOT deductible.

MISCELLANEOUS

House dues and meal expenses may be deductible. Firefighters are often required to eat their meals at the station house. One court case (Sibla) said that costs of such meals are nondeductible unless the firefighters: (1) are required to make payments to a common mess fund as a condition of employment, and (2) must pay whether or not they are at the station house to eat the meals. Contact this office for further details on this deduction.

Expenses of looking for new employment in your present line of work are deductible – you do not have to obtain a new job in order to deduct the expenses. Out-of-town job seeking expenses are deductible only if the primary purpose of the trip is job seeking, not pursuing personal activities.

EQUIPMENT & REPAIRS

Generally, to be deductible, items must be ordinary and necessary to your job as a firefighter and not reimbursable by your employer. One must record separately from other supplies, the costs of business assets, which are expected to last longer than one year and cost more than $100. Normally, the costs of such assets are recovered differently on your tax return than are other recurring, everyday business expenses like flashlights, batteries and other supplies.

AUTO TRAVEL

Your auto expense is based on the number of qualified business miles you drive. Expenses for travel between business locations or daily transportation expenses in going between your residence and temporary work locations are deductible; include them as business miles. Your trips between home and work each day or between home and one or more regular places of work are COMMUTING and are NOT deductible.

Document business miles in a record book as follows: (1) Give the date and business purpose of each trip; (2) Note the place to which you traveled; (3) Record the number of business miles; (4) Record your car’s odometer reading at both the beginning and end of the tax year. Keep receipts for car operating expenses – gas, oil, repairs, insurance, etc., and of any reimbursement, you received for your expenses.

TRAVEL – OUT-OF-TOWN

Expenses of traveling away from “home” overnight on job related and continuing education trips are deductible. Your “home” is generally considered the entire city or general area where your principal place of employment is located.

Out-of-town expenses include transportation, meals, lodging, tips, and miscellaneous items like laundry, valet, etc.

One must document away-from-home expenses by noting the date, destination, and business purpose of your trip. The IRS requires a record of business miles if the fire fighter drove to the out-of-town location. In addition, keep a detailed record of your expenses – lodging, public transportation, meals, etc.

Always list meals and lodging separately in your records. Receipts must be retained for each lodging expense. However, if any other business expense is less than $75, a receipt is not necessary if you record all of the information in a timely diary. You must keep track of the full amount of meal and entertainment expenses even though only a portion of the amount may be deductible.

Uniforms
Uniforms
Belts
Boots, Shoes
Gloves
Hat, helmet
Jacket
Pants
Shirts
Ties
Dress Uniform
Emblems, insignia
Dry Cleaning
Laundry
Other
Other
Total

Professional
Union dues
Association dues
Professional dues
Subscriptions
Cable
Other
Other

Total

Continuing Education
Seminars
Workshops
Books and manuals
Supplies
Other
Other
Other
Other
Total

Insurance
Errors & Omissions
Other

Other
Other
Total

Equipment
Badges, name tags
Briefcase
Binoculars
Flashlight, bulbs, batteries
Maps
Notebook
Pager, beeper
Equipment repairs
Safety equipment
Tape recorder
Computer
Software
Shortwave radio
FCC Licenses
Other
Total

Meals
House Dues
Business meals on the job
Other
Other
Honor Guard
Other


Total

Telephone
2^nd line
Long distance
Pay telephone
Cellular
Answering machine
Fax Line
Other
Other
Other
Total

Travel, Lodging, Car
A logbook should be maintained for business of a personal vehicle
Lodging (continuing education, honor guard, etc.)
Bus
Air line
Rental car
Laundry
Other








Total