California fire prevention fee can I deduct it?

[jkknndy]

I have to pay for CAL Fire is that deductable if so where would I put it?

[bwa]

(Sorry for the wording in this quote, but the Government wrote Pub 17.)

From IRS's Publication 17, if they are deductible, they are deductible as a real property tax. The IRS explains them as follows:

Service charges used to maintain or improve services (such as trash collection or police and fire protection) are deductible as real estate taxes if:

• The fees or charges are imposed at a like rate against all property in the taxing jurisdiction,
• The funds collected are not earmarked; instead, they are commingled with general revenue funds, and
• Funds used to maintain or improve services are not limited to or determined by the amount of these fees or charges collected.

According to an IRS Chief Counsel memorandum, those fees for California, at least, are not deductible. http://www.irs.gov/pub/irs-wd/1310029.pdf . That rule may or may not apply to other states, depending on the nature of their fire fees.