I have a client who insists that all the other paramedics take a meal allowance of $10 to $12. per day on the days they are scheduled to work 16 to 24 hours without a lunch break scheduled or allowed to leave the firehouse. This is a small town that has a few full time on duty people and a lot of volunteers that show up when needed. She says there is no meal fund to donate or pay into, and when I ask what does she do about meals, the run-around answer comes which is no answer, so I assume she packs her meals. i know she has no receipts for delivered meals accept maybe pizza. I have two other paramedics, but they don't itemize. Anyone have this? I've searched the pub's and can not find where this is addressed.
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That is an urban tax legend. The deduction is not allowed. Here is a quote from Gene V from another thread on this topic:
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. 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.
Comment