Handguns and range time...tax deductible?

[Wynterbourne]

I'm firing off an e-mail to a tax pro as we speak, but I was curious as to what everyone else thought.

I spent the majority of last year employed in the Security field. Over the course of the year I spent a fair chunk of change on a pair of duty weapons, ammunition, range time, holsters, coursework and the like. Now, I understand that 'reasonable business expenses' are deductible.

Anyone think that the IRS would balk over these deductions?

 

[Sir William]

Time, no. Range membership, no. Range fees, yes. Ammunition for duty (with receipt), yes. Ammunition for practice, no. The issue would be who is responsible for equipment, ammunition and arms. Your employer or you? You can deduct and even depreciate a firearm IF you are responsible for purchase and MUST be armed. If the employer offers a Rossi 38 Special and you prefer a S&W, you are out of luck. If the employer has you assigned as a armed guard and requires you to be armed on your dime, you are good to go.

 

[kjm]

OK- here's another variant: In a year I might be a LEO. The terms of employment are that I obtain my license (LEO) within a year of employment. In order to obtain the license, I need a handgun for some of the classes and maybe other firearms.

Once I have the license, the agency provides the duty weapon, but until then, I'm on my own.

Because terms of employment require obtaining the license and obtaining the license is dependant upon having a handgun- can I deduct the handgun even though at a later date, the agency will provide the duty weapon?

What about other accessories?

Thanks.

 

[Sir William]

Yes. Students in public safety field that require firearms, bunker gear and specialty safety equipment may deduct same and depreciate it. Receipts are required. Sam Browne harness, handcuffs, shoes, drycleaning and all educational or business expenses are deductable with receipts. If your agency provides for uniform allowance, no.

 

[kjm]

Thanks! That's a big help. See- I have always wanted a Sig P220 since I got my 2340 and realized how great Sigs are. The problem is justifying-not to the IRS, but to my wife.

"look- honey! It's tax-deductible!!!"

Man- you've made my night!

Thanks again.