Firefight /EMS MEALS

[gman]

Is the following correct for a federal return and would it be reported on Sch A?

Firefighter/EMS/Rescue personnel can deduct a contribution to a meal fund at their station only if it is required by the employer as a condition of employment and only when they actually put the money in.

[DonB]

That's the way I've done it--- 2% haircut. One firefighter's department had no written requirement-- no deduction. Another FF had the written requirement and I took it.

[jsamans]

Is the following correct for a federal return and would it be reported on Sch A?

Firefighter/EMS/Rescue personnel can deduct a contribution to a meal fund at their station only if it is required by the employer as a condition of employment and only when they actually put the money in.

Yes; see TTB 8-10.