I am a member of Texas State Guard, a component of the Texas Military Department. We are not federal. We pay for uniforms and equipment. What expenses are deductible?

[jcj2169]

Does Texas State Guard count as military service?

[Marketstar]

As a volunteer, your expenses could only be deductible if your organization is governmental or an IRS qualified charity.

If you are paid for your service, you may be able to claim all ordinary and necessary employee expenses such as uniforms and equipment.

[Marketstar]

If you are an employee of the Texas State Guard, let me know, and I will provide more detail.

[reapertxsg]

I am a member of the TXSG, how do I show it on taxes for uniforms, gear, etc?

[Carl]

Per IRS Publication 529 at https://www.irs.gov/pub/irs-prior/p529--2019.pdf you can no longer claim W-2 job related expenses unless you fall into one of the following categories of employment, or have certain qualified educator expenses.

•Armed Forces reservists.

•Qualified performing artists.

•Fee-basis state or local government officials.

•Employees with impairment-related work expenses.

So if your membership/employment/participation in the TXSG is not considered to be serving as a reservist, you can't claim those expenses. Now personally, I would expect you to qualify as a reservist if the TXSG is subject to being called to active military duty by the federal government. But I don't know that for a fact. You may want to ask your commanding officer if you are eligible to be called into federal active military duty. If so, then you qualify.

[mchiefe9]

My spouse is in the Texas State Guard and has been deployed for a year. They receive W2 wages, and my spouse has incurred equipment vital to the performance of her position. Will this be deductible as an expense?

[DoninGA]

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@mchiefe9 wrote:

My spouse is in the Texas State Guard and has been deployed for a year. They receive W2 wages, and my spouse has incurred equipment vital to the performance of her position. Will this be deductible as an expense?

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Sorry, no those expenses cannot be deducted.  Employee business expenses cannot be deducted on a federal tax return due to the tax code changes in effect for tax years 2018 thru 2025.

[CharleyT]

TXSG is a state military service, not federal.  They are not deployable by the president, only by the governor of Texas.  Monthly training drills are not paid but once deployed to answer the call for a disaster, etc, the state pays.