Expenses for an elected constable

[thomtax]

In Arkansas, each township is allowed one constable, which is a law enforcement position. This is an elected position, but there is no pay for the holder.

Although there is no pay, and many of these positions are held by reserve deputies and or city policemen. However, the ones that take their job seriously, spend quite a bit of money for uniforms, radios, weapons, vehicle expense, etc.

This is a new situation for me. Can these expenses be deducted? If so, where?

All thoughts and suggestions will be appreciated.

LT

[ATSMAN]

In Arkansas, each township is allowed one constable, which is a law enforcement position. This is an elected position, but there is no pay for the holder.

Although there is no pay, and many of these positions are held by reserve deputies and or city policemen. However, the ones that take their job seriously, spend quite a bit of money for uniforms, radios, weapons, vehicle expense, etc.

This is a new situation for me. Can these expenses be deducted? If so, where?

All thoughts and suggestions will be appreciated.

LT

My county also has these types of "volunteer" positions for Police/Fire/EMT. I have several clients involved in these programs with out of pocket expenses for uniforms, equipment and supplies, training etc.

This is deducted on Sch A, subject to the 2% threshold. If I recall correctly one year a fellow had close to $6000 in expenses that he had receipts!

[thomtax]

Thanks ATSMAN. That is the same thing as another preparer here locally thought. How did you handle vehicle expense. There will be considerable mileage involved since we are a rural area with a lot of miles of patrolling. Are they limited to charitable mileage rate?

LT

By the way, I have a son who lives in Mass.

[BP.]

Are there fees received? Just a thought to see if line 24 adjustment might fit your situation.

[ATSMAN]

Thanks ATSMAN. That is the same thing as another preparer here locally thought. How did you handle vehicle expense. There will be considerable mileage involved since we are a rural area with a lot of miles of patrolling. Are they limited to charitable mileage rate?

LT

By the way, I have a son who lives in Mass.

Fortunately our Volunteer folks don't have to use their own vehicle to perform Govt. duties. Their vehicle use is limited to commuting miles which are not deductible anyways. But on a few situations they had to drive across state to Boston for meetings/training in which case we deducted mileage on form 2106.

[Jiggers]

See the TaxBook page 8-13/8-14.

Fee-basis official.

This doesn't apply if he isn't paid a fee.

But interesting if he is.

Expenses are a deduction as an adjustment to income rather than an itemized deduction.

[ATSMAN]

See the TaxBook page 8-13/8-14.

Fee-basis official.

This doesn't apply if he isn't paid a fee.

But interesting if he is.

Expenses are a deduction as an adjustment to income rather than an itemized deduction.

Never ran into a fee based Govt official?

I have done the adjustment not subject to 2% haircut for reservists.

[BP.]

Never ran into a fee based Govt official?

Some local municipalities in my area have elected officials who don't receive a salary or benefits, but are paid modest fees for attendance at board meetings, etc.

[thomtax]

Thanks to all who replied. NO - There are no fees or payments of any kind. For this position it is absolutely $0. Honestly, in some townships the pay is appropriate. They get the position for name only. In others, they provide a very good public service. Of course, I guess that is the situation with paid officials also.

[taxea]

I would think that the deductions/expenses would have to be related to the income of the TP. Can it be taken as a donation to the entity they are providing the service to knowing that the entity is not a non-profit. I know that anyone can donate money to the Dept of Treasury. I have never researched how to report such a donation however, since this is a govt entity that services are being provided to it seems to me the expenses would be handled in the same way. So....
I researched it and the answer is this is a gift...not a donation. Knowing that I don't think these expenses are deductible.

[Bonnie]

Read this thread and The TAx Book 8-13 and 8-14 and still confused. My situation is similar so thought I'd try to search for an answer. but got more confused. Have a client who is a local constable. No pay for this job, but does receive small fee for delivering citations or such. Think $15 per and said total was around 200 for the year. Yet similar to this situation he has lots of expenses, including mileage because he drives his own car. Not sure where I'm suppose to put these expenses. Is it Sch A business expenses. Because of the fee he receives does it go somewhere else?