Tax Deduction for Someone in the Reserves

[WhiteOleander]

We had a young man come into the office who is in the Reserves. He will be leaving for IRAQ soon for at least a year. A superior officer (not sure which one) told him if he bought his own rifle, he could deduct it on his taxes.

I told him I wasn't sure that that was correct. Doesn't the Army supply them with their weapons? He said yes but they were not very good quality. So, he wants to buy his own.

I have searched the pubs, etc. I can't find anywhere that says this is a deductible item. We told him about ordinary and necessary expenses. It was determined the guy wouldn't be able to itmeize anyway. So, he left.

But, we are discussing it in the office. Since Police Officers and other peace officers can deduct their weapons, do you think the military personel would be able to deduct theirs?

[DaveO]

Interesting question

I've heard of soldiers buying better body armor but not weapons. Doesn't the army have the coolest stuff out there?

I have a police officer that I deduct a backup pistol and an AR-15 for. He is part of a semi SWAT type squad and had to buy his own rifle which he carries in his car and trains with.

[JohnH]

I think deducting the cost of the weapon while on active duty is a stretch. Reservists do get to deduct travel as an above-the-line deduction on Line 24 IF they travel more than 100 miles away from home in connection with their reserve duty.

[erchess]

Precedent

In both armies in the American Civil War men who enlisted in the Cavalry were "allowed" to bring their own horses. I don't think any of them got tax deductions though but then only the wealthiest one or two percent even had to pay income tax.

I personally would take this deduction with a special engagement letter spelling out whatever he told me to back it up especially including how many people of his rank in his unit had personal weapons and of course spelling out that if he lost the case on audit the financial consequences would be his not mine.

[FEDUKE404]

Unlikely firearm will be authorized

I've never encountered this scenario, but would also think the weapons supplied by the military would be sufficient and/or a "personal" weapon might not even be allowed.

It would appear from this answer ( http://answers.yahoo.com/question/in...5101142AA84zxQ ) that there might be other problems....

Aside from that, what kind of Sch A (miscellaneous) deduction is even going to fall out once you factor in "business" use (reserves vs active duty), depreciation, and the 2% floor??

Of course, the good news is that if he is in a designated combat zone the military pay is excluded in the first place!

FE

[JohnH]

In thinking about this some more, and in light of the previous posts, the most likely answer to deducting the personal weapon would be "no". Aside from the tax aspects, there's the simple concept that the military would recognize that need and see that one was provided.

Reminds me of what they told us in basic training when guys would get homesick (the sweetheart blues) - "If the Air Force thought you needed a girlfriend, you'd have been issued one!."

[WhiteOleander]

Part of the reason we think it might be deductible is because we deduct firearms that police officers buy for their job. The officers say the weapons they are issued by the police force are not of the quality they personally want.

I guess this would be one of the "facts and circumstances deductions".