| This article is a continuation of the discussion of the | | | | business miles. Note the date, the place, the business |
| various items that are tax deductible for fire fighters to | | | | purpose, where you traveled to and from, and the |
| take into account when they are preparing their | | | | number of business miles in a record book. You should |
| federal income tax return. | | | | also record your car's odometer reading at January 1 |
| CONTINUING EDUCATION | | | | and December 31 of each year. Be sure to keep any |
| A fire fighter may deduct continuing education | | | | and all receipts for out-of-pocket expenses to operate |
| expenses, but only if either one of the following two | | | | the car, i.e., gas oil, insurance, repairs, etc. |
| conditions are met: | | | | MISCELLANEOUS |
| 1. You must take the continuing education in order for | | | | House dues and meal expenses may be deductible. It |
| you to keep your job, or continue to get paid the same | | | | is very common for firefighters to be required to eat |
| amount of money (employer required), OR; | | | | their meals at the station house. There was a court |
| 2. If the continuing education helps you to maintain or | | | | case (Sibla) which determined that the costs of such |
| improve your skills as a fire fighter. Note that any | | | | meals are NOT deductible unless the following two |
| courses that qualify you for a new job would NOT be | | | | conditions are met: |
| deductible. | | | | (1) the firelighters must make payments to a common |
| AUTO TRAVEL | | | | mess fund as a condition of employment, in other |
| Your deductible auto expense is based on the number | | | | words to keep their job, and |
| of business miles you drive. You will have to see, | | | | (2) they have to pay into this fund whether or not they |
| when you prepare your federal income tax return, | | | | are eating their meals at the station house. |
| which method of deducting your auto expense is more | | | | Also, expenses of looking for a new job in your same |
| advantageous for you; the cents per mile method or | | | | type of work is deductible - you don't have to actually |
| the actual costs method. | | | | GET the new job in order to be able to deduct the |
| If you have expenses for travel to a temporary | | | | expenses. You can deduct out-of-town job seeking |
| location, these are deductible as well. You would | | | | expenses only if you are primarily there for the |
| include expenses to travel between your residence | | | | purpose of seeking a new job, not for personal |
| and the temporary work location. These would be | | | | reasons. |
| included in with the business miles. Note that trips | | | | With a little bit of planning and some good organization, |
| between your home and your regular work places are | | | | you will be able to take as many deductions as you |
| considered commuting and are NOT deductible. | | | | possibly can, and save some good money. Why give it |
| Please be sure to keep careful logs to document your | | | | away, when you are entitled to it? |