Tax Deductions for Law Enforcement
Law enforcement officers can deduct certain out-of-pocket job-related expenses on IRS Form 1040 Schedule A if those expenses have not been reimbursed by their employer, and if the amounts exceed IRS-designated minimum floors. Tax laws change frequently, and are subject to court and agency interpretation, so law enforcement officers should consult a knowledgeable tax practitioner about the current lawful eligibility of any job-related deduction.
Other People Are Reading
-
Schedule A: Job-Related Deductions
-
On IRS Form1040, Line 40, taxpayers have the option to select the standardized deduction or the total allowable itemized deductions from Schedule A. Schedule A deductions include non-reimbursed job-related expenses; however, most expenses might only be deducted to the extent that they exceed 2 percent of the taxpayer's adjusted gross income.
Standard Deduction and Itemized Deductions
-
Taxpayers must choose between using the standard deduction or the itemized deduction, so it only makes sense to itemize deductions when that total exceeds the standard deduction. In tax year 2010, taking the itemized deduction is only beneficial where there were allowable out-of-pocket Schedule A deductions in excess of $5,700 for a single officer, $8,400 for an officer filing head of household, or $11,400 if the officer is married filing jointly.
-
Tools, Materials, Uniforms and Grooming
-
In general, law enforcement officers can deduct expenses for tools (including weapons) and supplies, such as notepads and pens, if they are not reimbursed by their department. Uniformed officers can deduct the cost of purchasing, tailoring and dry cleaning their uniforms, but non-uniformed officers cannot deduct the cost of suits or other attire that can be worn in non-work situations. Officers can deduct the expense of haircuts if their department has mandatory grooming policies. Union dues and expenses are deductible.
Vehicles, Meals and Travel
-
Law enforcement officers may deduct personal vehicle mileage for travel other than ordinary commuting, such as attending training, driving to a third location to pick up a cruiser or use of a personal vehicle on a work assignment. Mileage must be documented, and is deductible at the present year's federal mileage rate (50 cents per mile in 2010, 51 cents per mile in 2011). Meals with co-workers or meals purchased when you had to work late are not deductible. Travel expenses are only deductible for temporary (less that one year) assignments away from home. Only approximately 50 percent of travel, meals and entertainment expenses can be deducted, and they must be reported on IRS Form 2106.
Extended Assignments Away from Home
-
There is a special tax deduction eligibility for federal employees engaged in federal crime investigation whose assignments require travel away from home for more than one year. This deduction only applies to federal investigators and requires certification by the attorney general's office.
Training, Education and Fitness Expenses
-
Most law enforcement training and job-related education expenses can be deducted if the employer does not reimburse for them. Gym memberships, even if a department has mandatory physical fitness standards, cannot be deducted, however.
-
