Paramedic - Meals?

[zeros]

Client called and asked about meals, whether they can deduct them. Sometimes, they are busy and can't get off to have a meal. His buddies told him that you can deduct up to $30.00 per day and they deduct them. Talked to some fireman also. This sounds like the myth about highway patrolmen that's been circling for years. Any truth to this? Mentioned anywhere in the Tax Book?

[kamckinley]

Not deductible per Rev. Rul. 56-49, 1956-1 C.B. 152 (while this Rev Rul was written for firefighters it would apply to EMTs also).

A fireman is not traveling away from home in the pursuit of his trade or business while performing services at his principal or regular post of duty, even though he works a 24-hour shift during which he must remain at the firehouse overnight and cannot leave his station for meals. The tax or business "home" of a fireman, as in the case of other taxpayers, is held to be his principal or regular post of duty. See Revenue Ruling 54-497, C. B. 1954-2, 75. Furthermore, a fireman who is assigned on different days to different locations within the same city or general area is not "away from home," because a taxpayer's principal or regular post of duty is not limited to a particular building or property, but includes the entire city or general locality in which he customarily carries on his trade or business. See the sixth paragraph in Revenue Ruling 55-109, C. B. 1955-1, 261. Thus, the expenses incurred by a fireman for meals consumed at a firehouse under the circumstances referred to herein are not deductible as traveling or business expenses, but represent nondeductible living expenses. See Jess H. Taylor et al. v. Commissioner, Tax Court Memorandum Opinion entered June 24, 1952.

[DaveinTexas]

Dispatchers and ATCs

I should quote this to my potential clients (that never become clients) who are train dispatchers and air traffic controllers. "Well, I should be able to take per Diem because sometimes I can't leave my desk to eat lunch."

Hmmm....that's every day in tax season for me! Maybe I can take the per diem

[taxea]

I should quote this to my potential clients (that never become clients) who are train dispatchers and air traffic controllers. "Well, I should be able to take per Diem because sometimes I can't leave my desk to eat lunch."

Hmmm....that's every day in tax season for me! Maybe I can take the per diem

The point, with the IRS, is not whether you have to eat at your desk but, that you have to eat whether or not at work so it isn't deductible because it is a normal daily "personal" activity.

[FEDUKE404]

Thanks for tip

I should quote this to my potential clients (that never become clients) who are train dispatchers and air traffic controllers. "Well, I should be able to take per Diem because sometimes I can't leave my desk to eat lunch."

Hmmm....that's every day in tax season for me! Maybe I can take the per diem

WOW - Just think of all those "$30/day" deductions I could now come up with!!!

(Let me brush away some of those sandwich crumbs. . .)

As for OP, obviously "buddies" and "firemen" are reputable tax authorities. . .

FE

[Burke]

Do candy bars and snacking cakes count as "meals?" Just think of the possibilities........