Police, Fireman and Emt

[BOB W]

I remember reading something about a special deduction for the above. And I thought it was like the teachers $250 adjustment but can't find how to enter it or even if it was for 2006.

Anybody know anything about it?

[quicksam]

There was a bill introduced to Congress for a $1000 deduction for these professions, but it was never passed into law.

I believe it was sent back to a committee for further review. I had a few policeman call me about it this year. I had actually not even heard about it until they called so when I investigated it that is what I found.

Lester

[BOB W]

Thanks......

........... Lester for your reply. Wow, $1,000...............!!!!!!!!

[taxea]

Police, Fireman and Emt

Firemen can take meals as a emp bus expense, all can take uniforms, safety equipment, mileage if called in, mileage for court, mandatory meetings or any other ordinary/necessary out of pocket expense that is not reimbursed. taxea

[Gene V]

Firemen can take meals as a emp bus expense

From the IRS web site

Here are a couple paragraphs on the subject.

352.18 Firemen. The cost of meals incurred by
a fireman while on duty at a firehouse or station is
not a deductible business expense, even though he
is on a 24-hour shift during which he must remain
at the firehouse overnight and cannot leave his station
for meals or is assigned on different days to
different locations within the same general area.
(Sec. 262, ’86 Code.)
Rev. Rul. 56-49, 1956-1 C.B. 152.
Code.)
Rev. Rul. 77-80, 1977-1 C.B. 36

352.19 Firemen; organized meals.</b> Payments
to an organized mess that are required of a fireman
by his immediate superiors at the fire station, irrespective
of whether the fireman leaves his
assigned duty station during the normal 24-hour
shift and actually participates in the mess, are
expenses directly and proximately related to the
active conduct of the fireman’s trade or business
and are deductible under section 162(a).
Robert E. Cooper, 67 T.C. 870, Nonacq.,
1978–1 C.B. 2; Richard R. Sibla, 68 T.C. 422,
Nonacq., 1978-1 C.B. 3.

[taxea]

Police, Fireman and Emt

The second quote is the one I was referring to. taxea