| It's that time of the year again, when people's thoughts | | | | they would not be deductible. But note that the part of |
| turn to numbers. Numbers, that is, that have to be | | | | union dues paid which goes into a strike fund is |
| entered on their federal and state income tax returns. | | | | deductible.o Uniforms and Upkeep Expenses |
| This is true for pretty much everyone that receives | | | | In most cases, the expenses associated with your fire |
| income in this country. | | | | fighter uniforms are completely deductible. The IRS |
| What about Fire Fighters? | | | | state that the expense for work clothing costs and the |
| Well, they have to file tax returns, too. But there are a | | | | costs to maintain it are deductible on your tax return if: |
| number of deductions that are available to fire fighters | | | | 1. You are required to wear a uniform by your |
| when they are preparing their federal income tax | | | | employer |
| returns. Deductions that can absolutely add up, so here | | | | 2. You wouldn't wear the clothing on the street |
| is a brief recap of deductions your favorite Fire Fighter | | | | (ordinary street wear). Clothing which has an emblem |
| can take on their federal income tax return.o | | | | attached to it indicates that it is not to be worn in the |
| Professional Fees and Dues | | | | street, and therefore would be considered a uniform. |
| Annual dues that you pay to a professional society | | | | 3. The cost of protective clothing (e.g., safety shoes or |
| that relate to your being a Fire Fighter are deductible. | | | | goggles) is also fully deductible.o Telephone Usage |
| However, amounts you may have to pay initially to | | | | The amount for the first basic line in the house is not |
| become a member in certain organizations or social | | | | deductible. However, any business-related toll calls are |
| clubs are considered capital expenses and therefore, | | | | fully deductible. Just remember to keep a detailed log |
| not deductible. | | | | showing the date, time of call, who you called, etc. |
| You are also allowed to deduct payments to a union, | | | | Stay tuned for Part II of this series, to get additional |
| as a condition of getting your fire fighting job, and | | | | information on what fire fighters can deduct when |
| continuing employment as a fire fighter. Of course, if | | | | preparing their federal income tax return. |
| any part of these dues offset personal expenses, | | | | |