Replacement window salesman-new gun

[Zee]

If allowed, a gun could be considered an ordinary and necessary business expense of just about any occupation these days, including tax preparers. It almost certainly wouldn't survive audit or the courts, and would require disclosure.

[erchess]

Before 1/1/08

I would have said "Claim it and be prepared to argue and probably lose if you get audited." Since the magic date, if you as a preparer do that you need to disclose the fact, thus inviting an audit. That rule may or may not be changed but it is in effect now and the wise among us will consider it at every step.

The problem with calling it an ordinary and necessary expense is that most salespeople do not feel the need to pack heat. The rebuttal would be that this salesperson goes where few others go. To defend the deduction one would need pictures and maps of the places in question. I would think that topographical and population density maps would be helpful. It would also help if the taxpayer kept good notes on what he encountered. If he shoots a poisonous snake a picture of the dead snake would be in order. If he defends himself from a moonshiner a police report would be in order. But what it is really going to come down to is that if the IRS does not think your argument is reasonable, the money in question is too small to go to court over unless your taxpayer is very rich and the issue just sticks in his craw. I suppose a few thousand dollars might cover sending it to the tax court as a small matter for quick adjudication.

[Gene V]

I suppose, if he had to use the gun a few times, you could make the case that it was ordinary and necessary.
Or maybe just necessary

[JCH]

what does everyone think? I think you have a great sense of humor.

[DaveO]

I would say it's a personal expense

Since there is no requirement that he carry a weapon and it isn't part of his job as it would be for a police officer. I have however, deducted a rifle for a rancher that carried it to dispatch the occasional coyote.

[Bonnie]

Taxpayer has a new job in 2007 selling replacement windows for homes. He travels to customers homes to show sample windows and has traveled to some out of the way very remote places where he did not feel safe. He bought a small gun to carry in his pocket for protection if the need should ever arrive. He also had to take a class for a permit to carry a concealed weapon. He has other guns so bought this one only because of the job as none he had was small enough to fit in his pocket. Would these expenses be deductible as business expenses. Obviously he feels they are necessary to do his job. Would they be ordinary? I don't do any other door to door salespeople so don't know if people in that line of work would feel this is an ordinary expense. What does everyone think?

Thank you
Bonnie