Taxpayer asks:
I am a Fire Fighter. We work a 24 hour shift with no designated time (or time off) for meals. Therefore, we take lunch, supper, etc when ever possible between calls. They are often interupted to perform our job. My question: do these circumstances make us eligible for standard deductions (per dium) rates for (business related) meals at work in a 24 hour time frame?
Taxgirl says:
Believe it or not, this has actually been directly addressed by the Internal Revenue Service (IRS). Unfortunately, the answer is that the meals are not deductible.
The most commonly cited rule is Rev. Rul. 56-49, which indicates:
A fireman is not traveling away from home in the pursuit of his trade or business while performing services at his principal or regular post of duty, even though he works a 24-hour shift during which he must remain at the firehouse overnight and cannot leave his station for meals. The tax or business “home” of a fireman, as in the case of other taxpayers, is held to be his principal or regular post of duty.
So, under the Regs, your meals are not deductible as a business expense. They’re considered living expenses and treated the same as meals for any other employed person, meaning that they’re not deductible.
However, if you are required as a condition of your employment to pay into a common mess fund at the station and are required to stay on the premises whether you choose to eat the mess meals or not, you may claim your contribution as an unreimbursed business expense. Similarly, meals that are provided for you by your employer for their convenience would not be considered a “taxable perk” and would instead be excluded from income – in other words, you won’t be taxed on the benefit.
By the way, the same general rule applies to police officers. There are some extremely fact-specific distinctions based on a case out of Minnesota (Christey v. United States, 88-1 USTC 9205, 841 F.2d 809 (8th Circuit 1988), cert. denied.) but those should be considered on a case by case basis. If you have any questions about your own circumstances, ask your tax pro.
Before you go: be sure to read my disclaimer. Remember, I’m a lawyer and we love disclaimers.
If you have a question, here’s how to Ask The Taxgirl.
