Only if they are used while on duty. In order for an item to be tax deductible it has to be an "ordinary and necessary" expense for your work. If you are provided with a gun from work, then it would not be a "necessary" purchase.
Employees receiving a
W-2, would deduct Unreimbursed Employee Business Expenses on
Schedule A Itemized Deductions. If you don't normally itemize and use the
Standard Deduction, then it may not benefit you unless your expenses are high
enough. Also, only the amount over 2% of your Adjusted Gross income
will go onto the Schedule A.
Where do I enter job-related employee expenses? (Form
2106)
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