What Firefighter Tax Write Offs Can You Claim?

A tax deduction is an expense that can be subtracted from your total income, reducing the amount of income subject to tax. For firefighters, understanding which job-related costs can be deducted is important, as the profession often involves personal outlays for equipment, training, and other necessities. The ability to claim a deduction often depends on your employment status and where the tax return is being filed.

The Impact of Federal Tax Law Changes

A change in tax law directly affects how W-2 employee firefighters can deduct job-related expenses on federal returns. The Tax Cuts and Jobs Act (TCJA) suspended miscellaneous itemized deductions for tax years 2018 through 2025. Before this change, firefighters could deduct unreimbursed professional expenses that exceeded 2% of their adjusted gross income (AGI).

This suspension means that for federal tax purposes, common costs like uniforms, professional dues, and work equipment are no longer deductible for firefighters classified as employees. The only potential remedy is to arrange an “accountable plan” with an employer, where the employer reimburses substantiated, business-related expenses.

Potentially Deductible Expenses for Firefighters

State-Level Deductions

While federal law changed, some states continue to permit the deduction of unreimbursed employee expenses on state income tax returns. In these locations, firefighters may still be able to write off a variety of job-related costs.

Commonly allowed deductions at the state level can include:

• The cost of purchasing and maintaining uniforms required for work and not suitable for everyday wear.
• Protective gear not paid for by the employer, such as specialized gloves or safety glasses.
• Union dues and professional association fees.
• The cost of certifications or licenses required to maintain employment.

Firefighters must review their specific state’s tax instructions to confirm eligibility and claim these expenses on the appropriate state forms.

Self-Employed or Contract Firefighters

The limitations imposed by the TCJA do not apply to individuals who are self-employed. Firefighters who work on a contract basis and receive a Form 1099-NEC report their income and expenses on Schedule C (Form 1040). This form allows for the deduction of all ordinary and necessary expenses associated with their work, such as:

• The purchase of specialized equipment like helmets and breathing apparatus.
• Insurance premiums for liability coverage.
• Professional development courses.
• Vehicle expenses using either the standard mileage rate or actual costs for travel between work locations.

These deductions directly reduce the amount of income subject to both income and self-employment taxes.

Other Federal Deductions

Federal law provides exceptions for a few specific categories of W-2 employees who can still deduct certain unreimbursed job-related costs as an adjustment to income. Armed Forces reservists can deduct their unreimbursed travel expenses for service-related trips over 100 miles from home. Employees with impairment-related work expenses can also deduct costs for special equipment or services necessary to do their job. These deductions are calculated using Form 2106 and reported on Schedule 1 (Form 1040).

Required Documentation and Record-Keeping

To claim any eligible deduction, you must substantiate all expenses with reliable documentation. This means keeping all relevant receipts, invoices, and bank or credit card statements that show the date, vendor, and amount of the purchase. For any expense, make a note on the receipt detailing its specific work-related purpose.

For vehicle-related deductions, a detailed mileage log is required. This log must record the date of the trip, starting and ending locations, total miles driven, and the business purpose of the travel. Simply estimating mileage at the end of the year is not sufficient and can lead to the disallowance of the deduction during an audit.

Canceled checks and bank statements can support claims for expenses like union dues or professional subscriptions. For larger equipment purchases, keeping the original purchase receipt is important.

How to Claim Eligible Deductions

The process for claiming deductions varies based on employment status. Self-employed firefighters report all business-related income and expenses on Schedule C (Form 1040). The total net profit or loss from Schedule C is then carried over to Schedule 1 and Form 1040, affecting taxable income.

Firefighters eligible for state-level deductions for unreimbursed employee expenses must consult their state’s specific tax forms and instructions. For employees in qualifying federal categories, Form 2106, Employee Business Expenses, is used to calculate the deduction, which is then reported on Schedule 1 as an adjustment to income.