Is the ammunition purchased for off duty range practice for work as a police officer deductible as employee business to maintain and improve skills required for work

[msg1524]

The IRS has denied the deduction because the range practice wasn't on duty

[bwa · Accepted solution]

This is an interesting (non-Turbotax) article on a policeman's expenses:  http://ljpr.com/wp-content/uploads/2015/10/Tax-Deductions-for-Police-Officers-2015.pdf

Notice the comment about a letter from the employer.  In my experience, in audits of employee business expenses, the IRS always asks for a letter from the employer about their policies.

[Hal_Al]

No. The  general rule for deductibility is "Ordinary & necessary". There's a fine line between an activity being a personal hobby and a business expense. The IRS takes the attitude that you get the ordinary & necessary training on duty. The rest is hobby or recreational expense.

[msigmund21]

Yes it is.

[Hal_Al]

Despite the 2019 date on the above postings, this thread refers to pre 2018 rules for employee deductions. 

Starting with tax year 2018, W-2 employees are no longer allowed to deduct job expenses.