Firefighter meals/Per Diem

[Eli]

Does anyone have a cite on firefighter meals while on duty? I remember last year someone providedone, bu I can't seem to find it. It seems the local JH has given several FF's a per diem allowance and now some of my FF clients are wanting to know why I don't allow it and they do. It seems that on one they also included home improvements to the tune of $1500. If any cites available it would be much appreciated.

Eli

[lbbwest]

Does anyone have a cite on firefighter meals while on duty? I remember last year someone providedone, bu I can't seem to find it. It seems the local JH has given several FF's a per diem allowance and now some of my FF clients are wanting to know why I don't allow it and they do. It seems that on one they also included home improvements to the tune of $1500. If any cites available it would be much appreciated.

Eli

Eli, I don't have time to look for a cite for you (even though you are my favorite poster) if you start researching every item that other preparers "allow" you won't have time to do tax returns or see that child of yours. E.G. H & R Block ads in my area show a magician & clown bragging about deducting their unreimbursed employee expenses.....so clients ASS u ME that their workboots are a deduction.

[Eli]

Eli, I don't have time to look for a cite for you (even though you are my favorite poster) if you start researching every item that other preparers "allow" you won't have time to do tax returns or see that child of yours. E.G. H & R Block ads in my area show a magician & clown bragging about deducting their unreimbursed employee expenses.....so clients ASS u ME that their workboots are a deduction.

llbwest, as always I appreciate your input. You are right about the time. Sometimes it just irks me to see or hear all this stuff.

Thanks again!!

Eli

[lsowers]

While I don't know about a code, there was a court case (Sibla). I believe the outcome was that the mess fund had to be mandated by condition of employment and each firefighter had to contribute to the mess fund whether they showed up for work or not.

Apparently, a preparer in Pasco Co FL (along with the numerous FFs) got caught in the last year or two for allowing this deduction.

This may not be much help, but the mandatory part is what I advise my FFs of and they agree with me in not taking the chance.

[Eli]

While I don't know about a code, there was a court case (Sibla). I believe the outcome was that the mess fund had to be mandated by condition of employment and each firefighter had to contribute to the mess fund whether they showed up for work or not.

Apparently, a preparer in Pasco Co FL (along with the numerous FFs) got caught in the last year or two for allowing this deduction.

This may not be much help, but the mandatory part is what I advise my FFs of and they agree with me in not taking the chance.

http://www.taxlinks.com/rulings/1956/revrul56-49.htm

Found it! Just in case anyone else needs it.

Eli

[NECPA in NEBRASKA]

Thanks, Eli. I get asked this questions every year by the same guy. Every year I tell him no.

Bonnie

[JerryH]

Meals and other expenses also must be a condition of employment to be deducted. For example, firefighters can deduct expenses for meals or a common mess if required by their employer. Cooper v. Commissioner, 67 T.C. 870 (1977). Otherwise, they are non-deductible personal expenses. Rev. Rul. 56-49, 1956-1 C.B. 152.

OBSERVATION: This is the same requirement that applies to the exclusion for employer provided meals and lodging. See Section 19.2.

see Robert E Cooper v commissioner 67 tc 870.

If the station/shift the ff is on requires participation in the common mess then it is deductible. Of course they all say it is required but most of them can do their own from home. 2% limit keeps most of the honest now.

[lsowers]

If the station/shift the ff is on requires participation in the common mess then it is deductible. Of course they all say it is required but most of them can do their own from home. 2% limit keeps most of the honest now.

My understanding of that case is that it has to be required by the employer. The shift chief is not the employer, the government agency is. If you could, please let me know where it says the shift chief=employer.

I don't mean to get technical, but I would make some FFs happy if they could take these meals since their particular station requires this even though the employer (county) does not.

Thanks

[Cathy]

Does anyone have a cite on firefighter meals while on duty? I remember last year someone providedone, bu I can't seem to find it. It seems the local JH has given several FF's a per diem allowance and now some of my FF clients are wanting to know why I don't allow it and they do. It seems that on one they also included home improvements to the tune of $1500. If any cites available it would be much appreciated.

Eli

The article below might be well worth printing out and given to firefighters. Tell them to note one of the now recognized tax schemes is regarding the Mariner's Deduction (or other meal type deductions). Several of the preparers in Louisiana used the "Mariner's Deduction" to apply to firemen....just not true....plus the so called "Mariner's Deduction" handed down in a court decision only rendered a very minimal "incidental" allowance ($1 to $2 per day) to mariners....but the company who put out the propaganda about the court case tries to woooo new clients by making them think they won a large meal deduction for employees working away from home...even though mariners normally eat 100% of their meals provided by the employer while on the ships......just not true.

http://www.irs.gov/newsroom/article/0,,id=177519,00.html

[Julie]

http://www.mkappcpa.com/www.sailortax.com/

This guy is in serious trouble with the IRS. The disclaimer at the top of his website is just a hint.

The article below might be well worth printing out and given to firefighters. Tell them to note one of the now recognized tax schemes is regarding the Mariner's Deduction (or other meal type deductions). Several of the preparers in Louisiana used the "Mariner's Deduction" to apply to firemen....just not true....plus the so called "Mariner's Deduction" handed down in a court decision only rendered a very minimal "incidental" allowance ($1 to $2 per day) to mariners....but the company who put out the propaganda about the court case tries to woooo new clients by making them think they won a large meal deduction for employees working away from home...even though mariners normally eat 100% of their meals provided by the employer while on the ships......just not true.

http://www.irs.gov/newsroom/article/0,,id=177519,00.html