Expense Firearm

[Davc]

In many jurisdictions off duty police are required to be armed in public.

[Bees Knees]

Bee's Knees,

I'm impressed. Did you find that 13-year old article via Google?

Mike

Yes. Even though the article is old, the court case citation is what makes it valid.

[thomtax]

thomtax...the deduction is O/R for a policeofficer because it required in his job. Police Officers are sanctioned by their departments and the law to carry off-duty. I don't see the connection. Permit or not it is not an ordinary or necessary expense for a business person. Having a permit to carry is a personal thing. I maintain that this is the same thing as any other personal property that the IRS does not consider a "business only" item therefore not deductible. taxea

taxea - Wrong answer to wrong person. I think you have me confused with someone else and are answering them, since I have not mentioned a police officer.

LT

[taxea]

veritas...you are referring to the GPS...yes? taxea

[veritas]

Anything under a

.40 is personal. From there up is serious business.

[taxea]

" I travel frequently in my business, and often to places I'm not familiar witrh. Is my GPS a personal asset or a tax-deductible business asset? If I use it primarily for business, even though I may also take it along on a vacation occasionally, am I denied a deduction for the GPS?"

I think the IRS would consider a GPS as a benefit to the business so O/R. If you also use it personally then the expense should be allocated with a percentage for business use.

A firearm is simply a personal safety issue since the client is not a firearms dealer or trainer. The client could carry mace, a piercing whistle, etc. The other side of this is consider that the weapon can be taken and used against the client. Has he considered that? Just a thought....taxea

[JohnH]

I see your point, but I don't agree. Just like the police officer, the insurance agent has a permit and a valid business need for the weapon.

How about another example? I travel frequently in my business, and often to places I'm not familiar witrh. Is my GPS a personal asset or a tax-deductible business asset? If I use it primarily for business, even though I may also take it along on a vacation occasionally, am I denied a deduction for the GPS?

[taxea]

thomtax...the deduction is O/R for a policeofficer because it required in his job. Police Officers are sanctioned by their departments and the law to carry off-duty. I don't see the connection. Permit or not it is not an ordinary or necessary expense for a business person. Having a permit to carry is a personal thing. I maintain that this is the same thing as any other personal property that the IRS does not consider a "business only" item therefore not deductible. taxea

[JohnH]

This continues to be an interesting discussion. I think I'd deduct it, along with the cost of the permits, etc. Assuming the facts about the rough neighborhood are true, it meets the "ordinary and necessary" test to the same extent that a police officer working off-duty would be able to deduct his personally-owned firearm, nightstick, mace, taser, etc.

(Oh, and I liked the "cat burgular" question - very perceptive)

[taxea]

thomtax...depending on the type of business what you stated could be considered ordinary expense and would be deductible. If on the other hand they are just for the owners enjoyment...you're right they would not be deductible. taxea

[thomtax]

A gun in a store behind the counter may be legal with a permit but that doesn't make it a business expense.

I don't believe any of the examples would be deductible because the firearm is something that would be considered personal whether or not used for the business. taxea

It may be personal, but look at how many other things are personal, such as decorations on the wall, a nice desk instead of a table top, music played in the office, etc. And I'll bet they are all deducted.

LT

[taxea]

A gun in a store behind the counter may be legal with a permit but that doesn't make it a business expense.

I don't believe any of the examples would be deductible because the firearm is something that would be considered personal whether or not used for the business. taxea

[ChEAr$]

Agree

I think the problem in the court case was the fact 8 handguns were purchased and deducted. When I used to travel for business I carried a weapon for personal protection and recreation. It never ocurred to me to attempt to deduct it. I would certainly draw the line for my rancher client well ahead of 8 firearms.

Also, does the weapon clearly fit the stated purpose? Does the conveinence store owner have a short barreled 12 gauge or a Benelli trap gun? Does the insurance agent carry a concealable 9mm or does he want to deduct a Cattleman's Special in 44 mag? My rancher chose an AR-15 with a wide view low light scope. Perfect for coyotes, wolves, prarie dogs and such. Short, light and very accurate.

The case cited involved a collector of weapons who thought he could write off one per year.

I'm no expert on guns, except I've fired several back during service time, but a snub
nosed 38 carried by a rental agent in "that" part of town seems to clearly meet the
ordinary and necessary test. After all, I just reviewed that definition in.................
The TAxBook(tm)!

[DaveO]

I think the problem in the court case was the fact 8 handguns were purchased and deducted. When I used to travel for business I carried a weapon for personal protection and recreation. It never ocurred to me to attempt to deduct it. I would certainly draw the line for my rancher client well ahead of 8 firearms.

Also, does the weapon clearly fit the stated purpose? Does the conveinence store owner have a short barreled 12 gauge or a Benelli trap gun? Does the insurance agent carry a concealable 9mm or does he want to deduct a Cattleman's Special in 44 mag? My rancher chose an AR-15 with a wide view low light scope. Perfect for coyotes, wolves, prarie dogs and such. Short, light and very accurate.

[ChEAr$]

Still disagree

If a shotgun under the counter in a convenience store is deductible, so is an insurance
or rental agent's heater.