Breathalyzer Machine

[WhiteOleander]

An Associate in another office is preparing back years for a new cliemt. 2006,2004.

He wants to know if he can take his expenses (Sch. C) for his breathalyzer machine he has hooked up to his car. He says he has to use the car to get to work so all the costs should be deductible. Purchase price and monthly fee.

I laughed until I cried.

Some people just don't get it.

[JohnH]

Tell him to consider the breathalyzer an investment - it may have saved him the cost of an ankle bracelet.

[erchess]

Impairment Related Work Expenses

Just so we are all on the same page...... the only reason I can think of for having a breathalyzer on your car is because a court made you do it because you drove drunk probably several times. I'm assuming that is the case here.

If you have driven drunk that many times and not been dissuaded by the financial consequences, then I would suggest that you suffer from the disease known as Alcoholism. If you can get a competent professional to diagnose you as an alcoholic that should satisfy the IRS. You do in fact need to be sober in order to work and to drive to work. The breathalyzer on the car is intended to help you achieve that status so why is it not an Impairment Related Work Expense? If it is not that then why is it not a Medical Expense?

[JohnH]

erchess:
Did you forget to put the smiley face after your answer?

[dyne]

Conjugal visit expense

For some reason I am reminded of a tax preparer who asked me years ago if his client
who worked away from home could deduct the costs of conjugal visits from his wife.
I remember laughing.

[dodgedipduck]

Just so we are all on the same page...... the only reason I can think of for having a breathalyzer on your car is because a court made you do it because you drove drunk probably several times. I'm assuming that is the case here.

If you have driven drunk that many times and not been dissuaded by the financial consequences, then I would suggest that you suffer from the disease known as Alcoholism. If you can get a competent professional to diagnose you as an alcoholic that should satisfy the IRS. You do in fact need to be sober in order to work and to drive to work. The breathalyzer on the car is intended to help you achieve that status so why is it not an Impairment Related Work Expense? If it is not that then why is it not a Medical Expense?

I agree with your approach, an honest attempt to find something deductible for the client. The devil is in the details. An impairment related work expense can't be something that is is used any significant amount for personal purposes, it has to be exclusively (or nearly) work related. That would leave medical, but it's not to treat a medical condition.

Unfortunately I think this would fall most closely in the area of fines and penalties, which are not deductible.

[erchess]

Actually JohnH

erchess:
Did you forget to put the smiley face after your answer?

I didn't forget to put a smiley. I don't know how to put a smiley. Furthermore, at the time I was serious. I have however had a further thought. The person (as I noted) was most likely ordered by a court to put the Breathalayzer on the vehicle. Either the payment was actually a fine or there is some line in the tax code to guarantee that it should be treated the same as a fine, with no tax benefits. Then of course there is the fact that the person very likely has limits to deductability of vehicle expenses because of personal use. (Even if he does have a business vehicle and a personal vehicle it would be a rare person who does not occasionally make personal use of the business vehicle.)

[erchess]

I agree with your approach, an honest attempt to find something deductible for the client. The devil is in the details. An impairment related work expense can't be something that is is used any significant amount for personal purposes, it has to be exclusively (or nearly) work related. That would leave medical, but it's not to treat a medical condition.

Unfortunately I think this would fall most closely in the area of fines and penalties, which are not deductible.

The Medical argument would have been that he is an alcoholic who repeatedly gets so drunk that he cannot in that state stop himself from driving so he has the device to stop him. Thus the device ameliorates the effect of the alcoholism. But upon reflection it seems certain that either the tax code or the statute under which he was made to install the breathalyzer there is specific language to stop him from claiming a tax deduction.

I had not reflected on the fact that impairment related work expenses can't be for things you also use for personal purposes but your point is well taken.

[veritas]

Try explaining

to a revenue agent why the device is ordinary and neccessary.

[Black Bart]

Way to go, erchess

...you suffer from the disease known as Alcoholism. If you can get a competent professional to diagnose you as an alcoholic that should satisfy the IRS. You do in fact need to be sober in order to work and to drive to work. The breathalyzer on the car is intended to help you achieve that status so why is it not an Impairment Related Work Expense? If it is not that then why is it not a Medical Expense?

Don't give up -- you have supporters. Your compelling and spirited defense of drunkards has sold me. I have a client who was arrested for DWI/DUI -- could you come up with an argument to deduct the $800 ticket? Thanx.

I had not reflected on the fact that impairment related work expenses can't be for things you also use for personal purposes...

Maybe he doesn't use it on personal time -- maybe he likes to drive drunk when he's off work.

[veritas]

He he he

Maybe he doesn't use it on personal time -- maybe he likes to drive drunk when he's off work.

Good one.

By the way I got to thinking what the heck is "erchess"? Curiosity makes me ask.

[WhiteOleander]

Well, perhaps we can use actual expenses instead of mileage for his car expenses. Then maybe we could claim this as an expense to run the auto. Afterall, the car won't start w/o "clean" breath.

[erchess]

Comments

Veritas erc is my initials and chess is something I very much enjoy

BB one could perhaps argue that his ticket should be deductible but it isn't per the tax code and the amount in question does not make it worth your client's while to challenge the Constitutionality of that provision of the code. My initial reaction to the breathalyzer machine was that it might be a different case per the tax code but upon reflection I think that most likely it isn't. On the other hand we all know where Pub 17 says fines and penalties are never deductible but I don't remember any such language there or anywhere else about breathalyzers in particular or about equipment installed as part of a criminal sentence generally.

[BHoffman]

I didn't forget to put a smiley. I don't know how to put a smiley. Furthermore, at the time I was serious.

erchess, you totally crack me up LOL!!!!!!

The smiley is created by using a colon and a close parenthesis like this : )
but without the spaces in between


But, you just don't seem to be an overt "smiley" kind of guy to me. You might like the more subtle "wink" better. If you'd care to create a "wink", use a semicolon and a close parenthesis like this ; ) but no spaces

[BHoffman]

Don't give up -- you have supporters. Your compelling and spirited defense of drunkards has sold me.

ROTFLMAO!!!!!

I'll drink to that