NCJ Number
125232
Journal
Law and Order Volume: 38 Issue: 7 Dated: (July 1990) Pages: 93-95
Date Published
1990
Length
3 pages
Annotation
This paper lists deductions and employee business expenses (EBE) incurred by police officers that are tax deductible for 1990 income taxes.
Abstract
It advises police officers to use the strategy of grouping the permissible deductions to reach the two percent threshold of income. However, if that is not possible, expenses for work clothes and uniforms, union dues, education, travel and transportation while seeking employment, and work-related travel expenses should be considered tax deductible items. Other miscellaneous deductions may include medical expenses as condition of employment, ammunition for practice, drug and alcohol rehabilitation plans, service fees to bankers, and legal expenses. A copy of Internal Revenue Service publication number 529 is recommended.