Where would one deduct voluntary sheriff department expenses ? form 2106 or Sch A - Misc deductions.Taxpayer is employed full time as a hospital administrator and is an auxilary officer without compensation. He does have actual expenses for uniforms , weopon etc.
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Since he is not paid for this work, no 2106. Volunteer expenses to Sche A, misc deds. -
deductions for volunteer police officer
Are the deductions subject to the 2% AGI limitation ,Comment
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deductions for volunteer police officer
Are the deductions subject to the 2% AGI limitation ?Comment
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Contributions for out of pocket expenses are not.Comment
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Traveling EA is correct. If services are made to a qualifed organization, the out-of-pocket expenses are shown under charitable contributions on Sche A. In re-reading your post, if he is doing the auxillary police work for the hospital where he works as a security guard, etc, then he could take them as a charitable contribution. When I read the OP, this is what I was assuming and I should have said charitable misc deds. For them to qualify under job-related misc deds, he would have to be employed. I would interpret that to mean it was a paid position. See Pub 17, chapter 24, page 161 for Types of Qualified Organizations. The United States, any state, and any political subdivision of a state are qualified, but I am not sure about a local police facility. Seems reasonable since it is supported by local government and tax dollars, but you need to look at the IRS website, click on Tools, and then on Exempt Organizations Select Check to see if this is covered.Comment
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The United States or any state, the District of Columbia, a U.S. possession (including Puerto Rico), a political subdivision of a state or U.S. possession, or an Indian tribal government or any of its subdivisions that perform substantial government func-tions. (Your contribution to this type of or-ganization is only deductible if it is to be used solely for public purposes.
You can take Out-of-pocket expenses when you serve a qualified organization as a volunteer
Both taken from Pub 17Believe nothing you have not personally researched and verified.Comment
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