Fireman Meals

[Chan]

I have read in the Tax Book that fireman meals are deductible IF it is required that they pay into a meal fund. I would think that the deduction would be subject to 50% on form 2106 and then transferred to sched A, subject to 2% of AGI. The previous preparer had put the deduction on Sched A NOT subject to 2%.

I haven't been able to find any guidance on this subject. Does any one have the answer to this one??

Thanks.

[ChEAr$]

I have read in the Tax Book that fireman meals are deductible IF it is required that they pay into a meal fund. I would think that the deduction would be subject to 50% on form 2106 and then transferred to sched A, subject to 2% of AGI. The previous preparer had put the deduction on Sched A NOT subject to 2%.

I haven't been able to find any guidance on this subject. Does any one have the answer to this one??

Thanks.

Then the previous preparer was wrong.

But be sure that there is that requirement in place by the employer.

[jerome]

The tax book on page 8-10 gives two examples of when fireman meals are deductible, and when they are not. The heading "fireman meals" is a subheading of the heading "Meals and Entertainment" (page 8-9). Everything discussed under that heading deals with whether the 50% limitation applies or not. I would assume everything discussed is subject to the 50% limitation, unless a specific rule says they are not. Examples when the 50% limit does not apply are not even close to the fireman meal issue.

[Luis Mopeo]

The tax book on page 8-10 gives two examples of when fireman meals are deductible, and when they are not. The heading "fireman meals" is a subheading of the heading "Meals and Entertainment" (page 8-9). Everything discussed under that heading deals with whether the 50% limitation applies or not. I would assume everything discussed is subject to the 50% limitation, unless a specific rule says they are not. Examples when the 50% limit does not apply are not even close to the fireman meal issue.

I disagree. TTB talks about the Sibla case, which involved exclusion for firefighters for meals under IRC section 119 (Meals or lodging furnished for the convenience of the employer). A few years ago there was a casino case, Boyd Gaming, 9th Cir., where they let the employer deduct 100% of the meals. The decision said "The 'convenience' test, which Boyd must satisfy to be exempt from the [then] 80% cap on food and beverage expenses..."

Doesn't Boyd circumvent the 50% limit for meals that qualify under section 119?