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Police Officer Tax Return


Chowdahead

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Anyone have any experience with completing the return of a police officer? In a few days I'll be tackling one. He's single, no dependents.

What are the common deductions that they can take on the Schedule A?

Drycleaning?

Crewcuts?

Guns?

Handcuffs?

Mileage to detail assignments?

Are there any special credits or forms specifically for police officers?

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Anyone have any experience with completing the return of a police officer? In a few days I'll be tackling one. He's single, no dependents.

What are the common deductions that they can take on the Schedule A?

Drycleaning?

Crewcuts?

Guns?

Handcuffs?

Mileage to detail assignments?

Are there any special credits or forms specifically for police officers?

Ammunition, targets, shooting range fees, leather gear.

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coffee and donuts, no joking aside.......wouldn't meals come in to play for shifts expanding over standard 8/9 hours.

Meals will come into play only if as a requirement of their job the police officer is required to eat meals in a public restaurant adjacent to a roadway whenever practical, report by radio when they eat, and advise the telephone number or the code number of the restaurant where they are eating. The restaurant must be open to the public and may not serve liquor. The police officer is prohibted from eating meals at home during working hours and may not bring meals from home and eat in the patrol car. The requirements must also detail the time at which the office may eat, the time allowed for the meal and the number of officers who may eat together.

The above is from a Tax Court case, Christey v. United States, KTC 1988-79 (8th Cir. 1988).

Lynn Jacobs, EA

Kenner, LA

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I would also check Tax Notes Today article on April 29, 2008, 2008 TNT 83-8 - there are a number of deductions that were not allowed as well as Snead v Comm'r TC Summ. Op. 2008-57 were deductions is limited. Stuff to do with clothing, shooting ranges, gym costs...

Make sure they do not have services at work that they choose not to use...

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Meals will come into play only if as a requirement of their job the police officer is required to eat meals in a public restaurant adjacent to a roadway whenever practical, report by radio when they eat, and advise the telephone number or the code number of the restaurant where they are eating. The restaurant must be open to the public and may not serve liquor. The police officer is prohibted from eating meals at home during working hours and may not bring meals from home and eat in the patrol car. The requirements must also detail the time at which the office may eat, the time allowed for the meal and the number of officers who may eat together.

The above is from a Tax Court case, Christey v. United States, KTC 1988-79 (8th Cir. 1988).

Lynn Jacobs, EA

Kenner, LA

And even then didn't the IRS say they weren't going to follow the ruling outside of the court's jurisdiction? So if you're within the 8th circular court's jurisdiction it applies but not elsewhere?

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