Meals for Policemen/Emergency Workers -Deductible?

[zeros]

Client called and inquired about meals eaten during work hours that is required to eat in public place. This individual is an emergency worker. I seem to recall this subject come up from time to time but never certain it is legit? He was referring to state troopers who eat in public places and are seen by the public.

[taxea]

No to both...these employees are oncall during their meals and have no employer requirements that restrict where they eat. Only onduty firefighters can take an expense because they are required to eat at the firehouse. Most pool their money to buy the fixings and cook the meals. They can deduct the amts they pay on 2106.

[ddoshan]

I think Minnesota troopers had a court case that they won. Required to eat in a public place etc. But that case and situation was limited to their tax region (Tax Court) and is not generally accepted by the IRS.

[ChEAr$]

Client called and inquired about meals eaten during work hours that is required to eat in public place. This individual is an emergency worker. I seem to recall this subject come up from time to time but never certain it is legit? He was referring to state troopers who eat in public places and are seen by the public.

Interesting I think that he thought he knew how to phrase the question favorably, i.e. "..eat in public places and are seen by the public."
Of course this refers to the (in)famous Minn case where state troopers had to eat at roadside restaurants on the turnpike in order to respond quickly, and not to public relations.

[smithtax]

Minnesota State Trooper

Haven't had an opportunity to review, but here's a link to the case if anyone is interested:

http://law.justia.com/cases/federal/appellate-courts/F2/841/809/420437/

[DexEA]

No to both...these employees are oncall during their meals and have no employer requirements that restrict where they eat. Only onduty firefighters can take an expense because they are required to eat at the firehouse. Most pool their money to buy the fixings and cook the meals. They can deduct the amts they pay on 2106.

Only firefighters that are required to contribute to the firehouse mess fund as a condition of employment are allowed to take the expense.

[New York Enrolled Agent]

Only onduty firefighters can take an expense because they are required to eat at the firehouse. Most pool their money to buy the fixings and cook the meals. They can deduct the amts they pay on 2106.

Almost always not true. As DexEA notes - it must be a condition of employment (not a union requirement, not a peer pressure requirement, but only a condition of employment required by the municipal employer).

There are many court cases which disallowed firefighter attempts to take meal deductions.

The TC in Swagler writes: If, however, a firefighter's payments into a common meal fund are not a condition of employment, then such expenses constitute personal expenses and are not deductible pursuant to section 262. Duggan v. Commissioner, 77 T.C. 911, 914-915 (1981); see Matta v. Commissioner, T.C. Memo. 1990-356; Phillips v. Commissioner, T.C. Memo. 1986-503; Morton v. Commissioner, T.C. Memo. 1986-132; Alvarado v. Commissioner, T.C. Memo. 1985-118, affd. 781 F.2d 901 (5th Cir. 1986); Sloyan v. Commissioner, T.C. Memo. 1985-41; Banks v. Commissioner, T.C. Memo. 1981-490.

[taxea]

Interesting I think that he thought he knew how to phrase the question favorably, i.e. "..eat in public places and are seen by the public."
Of course this refers to the (in)famous Minn case where state troopers had to eat at roadside restaurants on the turnpike in order to respond quickly, and not to public relations.

CA Highway Patrol has the same rule. Most CA PDs require officers to eat in their jurisdiction.