Meals deduction for fireman

[Jeff]

New client is a fireman who works one hundred twenty (120) 24-hour shifts per year. He is required to contribute $30 per shift ($3600 per year) to a chow fund. He is required to eat all of his meals at the firehouse. He indicates his fellow fire fighters have been advised by their tax preparers that contributions to the chow fund constitute an unreimbursed employee business expense deductible on schedule A. I cannot find anything in Publication 463, Publication 529 or The Tax Book that would support this deduction. Your opinions on this subject would be appreciated.

Jeff

[veritas]

This is based on an obscure case in Los Angeles. My memory is not that good since I have DIMS but it was deductible in that case.

[KJ Judd]

I thought we had quite a lengthy discussion along these lines earlier in tax season. Do a search of the board to see if you can locate it.

[dyne]

Firemens Meals

Firemens Meals are NOT deductible. This has long since been settled.

Rev Rul.56-49, 1956-1 C. B. 152 Code
Rev Rul.77-80, 1977-1 C. B. 36
Robert E. Cooper, 67 T. C. 870 1978-1 C. B. 2
and Richard R. Sibla, 68 T. C. 422, 1978-1 C. B.
ALL of which IRS NON-ACQUIESED which means IRS does NOT accept these
findings and will NOT allow the deduction!

[geekgirldany]

Deductible as long as they are required by the employer to contribute. We careful on this. Because I had one fireman say it was then had another from the same station say it wasn't required.

[veritas]

I have to ask myself what is with these guys and deducting their meals. Why don't they deduct those recliner chairs and their big screen tvs.

I don't know about your city but ours don't pay social security.

I really like it when they come to my office every year in their ladder truck to examine our office for safety violations so they can give me a bill so they can fund their massive pension fund which is bankrupting our city.

Besides that they all have their side business that they don't tell you about.

I think I feel better now.

[oceanlovin'ea]

Side jobs

I have a client who was a fireman for years, retired now. But he had a side business. He was a chimney sweep and he did report his side job. But when he wanted to sell his business he couldn't find another fireman who wanted to take it over.

Linda F