Tax Deductions for Peace Officers
Professional Fees and Dues:
Dues paid to professional societies related to your occupation are
deductible. However, the costs of initial admission fees paid for
membership in certain organizations or social clubs are considered
capital expenses.
Deductions are allowed for payments made to a union as a condition
of initial or continued membership. Such payments include regular dues,
but not those that go toward defraying expenses of a personal nature.
However, the portion of union dues that goes into a strike fund is
deductible.
Uniforms and Upkeep Expenses:
Generally, the costs of your uniforms are fully deductible. IRS rules
specify that work clothing costs and the cost of its maintenance are
deductible if: (1) the uniforms are required by your employer (if you're
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.
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 between your residence and temporary work
locations are deductible; include them as business miles. Expenses for
your trips between home and work each day, or between home and one or
more regular places of work, are COMMUTING expenses 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; and (4) record your
car's odometer reading at both the beginning and end of the tax year.
Keep receipts for all car operating expenses - gas, oil, repairs,
insurance, etc. - and of any reimbursement you received for your
expenses.
Out-of-Town Travel:
Expenses accrued when traveling away from "home" overnight on job
related and continuing-education trips are deductible. Your "home" is
generally considered to be 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.
Document away-from-home expenses by noting the date, destination and
business purpose of your trip. Record business miles if you 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.
Equipment & Repairs:
Generally, to be deductible, items must be ordinary and necessary to
your job as a peace officer and not reimbursable by your employer.
Record separately from other supplies the cost of business assets that
are expected to last longer than one year and cost more than $100.
Normally, the cost of such assets are recovered differently on your tax
return than are other recurring, everyday business expenses such as
flashlights, batteries and other supplies.
Communication 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 the line is 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 your skills
as a peace officer. 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 Expenses:
Generally, meals consumed during hours of duty by peace officers are nondeductible.
Expenses of looking for new employment in your present line of work
are deductible - you do not have to actually 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.
