An Oakland Calfornia based Tax Return Preparation Firm - Company Message

Tax Deductions for:


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PROFESSIONAL FEES & DUES:

Dues paid to professional societies related to your occupation are
deductible. However, the costs of initial admission fees paid for
membership in certain organizations or social clubs are considered
capital expenses.

Deductions are allowed for payments made to a union as a
condition of initial or continued membership. Such payments
include regular dues, but not those that go toward defraying
expenses of a personal nature. However, the portion of union dues
that goes into a strike fund is deductible.

UNIFORMS & UPKEEP EXPENSES:

Generally, the costs of your uniforms are fully deductible. IRS rules
specify that work clothing costs and the cost of its maintenance are
deductible if: (1) the uniforms are required by your employer
(if you’re an employee); and (2) the clothes are not adaptable to
ordinary street wear. Normally, the employer’s emblem attached to
the clothing indicates it is not for street wear. The cost of protective
clothing (e.g., safety shoes or goggles) is also deductible.

AUTO TRAVEL:

Your auto expense is based on the number of qualified business
miles you drive. Expenses for travel between business locations or
daily transportation expenses between your residence and
temporary work locations are deductible; include them as business
miles. Expenses for your trips between home and work each day, or
between home and one or more regular places of work, are
COMMUTING expenses and are NOT deductible.

Document business miles in a record book as follows: (1) give the
date and business purpose of each trip; (2) note the place to
which you traveled; (3) record the number of business miles; and

(4) record your car’s odometer reading at both the beginning and end
of the tax year. Keep receipts for all car operating expenses
– gas, oil, repairs, insurance, etc. – and of any reimbursement
you received for your expenses.
OUT-OF-TOWN TRAVEL:

Expenses accrued when traveling away from “home” overnight on
job-related and continuing-education trips are deductible. Your
“home” is generally considered to be the entire city or general area
where your principal place of employment is located. Out-of-town
expenses include transportation, meals, lodging, tips and
miscellaneous items like laundry, valet, etc.

Document away-from-home expenses by noting the date,
destination and business purpose of your trip. Record business
miles if you drove to the out-of-town location. In addition, keep a
detailed record of your expenses – lodging, public transportation,
meals, etc. Always list meals and lodging separately in your
records. Receipts must be retained for each lodging expense.
However, if any other business expense is less than $75, a receipt
is not necessary if you record all of the information in a timely
diary. You must keep track of the full amount of meal and
entertainment expenses even though only a portion of the amount
may be deductible.

EQUIPMENT & REPAIRS:

Generally, to be deductible, items must be ordinary and necessary
to your job as a peace officer and not reimbursable by your
employer. Record separately from other supplies the cost of business
assets that are expected to last longer than one year and cost more
than $100. Normally, the cost of such assets are recovered
differently on your tax return than are other recurring, everyday
business expenses such as flashlights, batteries and other supplies.

TELEPHONE EXPENSES:

The basic local telephone service costs of the first telephone line
provided in your residence are not deductible. However, toll calls
from that line are deductible if the calls are business-related. The
costs (basic fee and toll calls) of a second line in your home are also
deductible if the line is used exclusively for business.

CONTINUING EDUCATION:

Educational expenses are deductible under either of two conditions:

(1) your employer requires the education in order for you to keep
your job or rate of pay; or (2) the education maintains or improves
your skills as a peace officer. Costs of courses that are taken to
meet the minimum requirements of a job, or that qualify you for a
new trade or business, are NOT deductible.
MISCELLANEOUS EXPENSES:

Generally, meals consumed during hours of duty by peace officers
are nondeductible.

Expenses of looking for new employment in your present line of
work are deductible – you do not have to actually obtain a new job
in order to deduct the expenses. Out-of-town, job-seeking expenses
are deductible only if the primary purpose of the trip is job seeking,
not pursuing personal activities.

Peace
Officers
OccupationalSeries
The information provided in this brochure is an abbreviated summary of the rules for the job-related expenses applicable to peace officers.
For additional details as to specific business expenses, the records required and the various governmental regulations,
consult the firm providing this brochure.


OB22 © ClientWhys, Inc.

Cellular Service
Paging Service
Pay Phone
Toll Calls
Internet Access
Other:
Alterations & Repairs
Boots & Shoes
Cleaning
Emblems
Gauntlets
Gloves
Hat & Helmet
Jacket
Laundry
Leathers
Pants
Rain Gear
Shirts & Ties
Swat
Other:
AUTO Travel:
Ammunition & Clips
Ammunition Pouch
Answering Machine
Baton
Beeper - Pager
Binoculars
Briefcase
Bulletproof Vest
Cleaning Equipment - Gun
Ear Protectors
Flashlight & Batteries
Grips
Gun - Service Weapon
ID Case
Keepers
Map Book & Notebook
Polish
Recorder & Tapes
Reloaders
Repairs - Equipment
Safety Equipment
Safety Glasses
Ticket Book
Trade Publications
Other:
Other:
introductionIn order to deduct expenses in your trade or business, you must
show that the expenses are “ordinary and necessary.” An ordinary
expense is one that is customary in your particular line of
work. A necessary expense is one that is appropriate but not
necessarily essential in your business. The application of these
terms to you relies heavily on the “facts and circumstances” of
your unique situation.PeaceOfficers
Tax
Deductions for:
PROFESSIONAL Fees & Dues:
Correspondence Course FeesMaterials, Textbooks & Supplies
Registration FeesOther:
CONTINUING Education: COMMUNICATION Expenses:

EQUIPMENT & Repairs:

Association Dues
Protective League Dues
Union Dues
Other:
Other:
UNIFORMS & Upkeep:


OUT-OF-TOWN Travel:

MISCELLANEOUS
Airfare, Train & Bus
Bridge & Highway Tolls
Car Rental
Laundry
Lodging (do not combine with meals)
Meals (do not combine with lodging)
Parking
Porter, Bell Captain
Taxi & Subway
Telephone Calls (including home)
Other:
Other:
Between 1st & 2nd Job (mi)
Between Stations (mi)
Continuing Education (mi)
Out-of-Town Business Trips (mi)
Purchasing Equipment & Supplies (mi)
Uniform Cleaning & Maintenance (mi)
Parking Fees ($)
Tolls ($)
Other:
Expenses:
Errors & Omissions Insurance
Job Seeking
Legal (Protection and production of taxable income)
Liability Insurance
Professional Subscriptions
Other:
Other:
Other:


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