I work 24hr shifts and sometimes get held over closer to 30hrs. Some shifts I spend the entire period on the ambulance without access to my packed lunch, a fridge or a microwave to reheat or store food. I'm wondering since these prevent me from packing my own meal if it's possible for me to claim food and drinks I purchase at work. Most days I have no other option but to buy fast food or grab a pre-made salad at a grocery store.
There have been decisions on the deductibility of fireman's (EMT's would be similar) meals that have gone both ways. As the dust settles, comparing all of the cases indicates they may be deducted in a very few situations. These are:
If you don't meet each of the three criteria, the meals are not deductible. In most of these plans, the payments are voluntary which would not meet the 2nd criteria.
If deductible, the expenses are a miscellaneous itemized deduction. Also, the expenses are limited to the amount paid in, not a per diem rate. In the few cases where they are deductible, they would be a miscellaneous itemized deduction for employee business expenses. Miscellaneous itemized deductions are only deductible if you itemize, and then only to the extent that your miscellaneous itemized deductions such as employee business expenses exceed 2% of your adjusted gross income (AGI).
For example, if your AGI is $70,000, then only that part of miscellaneous itemized deductions above $1,400 are deductible.
The leading case for the deduction under the limited criteria above is Sibla v. Comm. https://scholar.google.com/scholar_case?case=10587705296303779143&hl=en&as_sdt=6&as_vis=1&oi=scholarr
There have been decisions on the deductibility of fireman's (EMT's would be similar) meals that have gone both ways. As the dust settles, comparing all of the cases indicates they may be deducted in a very few situations. These are:
If you don't meet each of the three criteria, the meals are not deductible. In most of these plans, the payments are voluntary which would not meet the 2nd criteria.
If deductible, the expenses are a miscellaneous itemized deduction. Also, the expenses are limited to the amount paid in, not a per diem rate. In the few cases where they are deductible, they would be a miscellaneous itemized deduction for employee business expenses. Miscellaneous itemized deductions are only deductible if you itemize, and then only to the extent that your miscellaneous itemized deductions such as employee business expenses exceed 2% of your adjusted gross income (AGI).
For example, if your AGI is $70,000, then only that part of miscellaneous itemized deductions above $1,400 are deductible.
The leading case for the deduction under the limited criteria above is Sibla v. Comm. https://scholar.google.com/scholar_case?case=10587705296303779143&hl=en&as_sdt=6&as_vis=1&oi=scholarr
Thank you for the response, in my situation we are not unionized and do not receive any assistance from our employer. We also to not have mess funds or dues.
However my bigger point is I do not have access to a location to prep or store my food for most of my time at work which is different than most firefighters.
Jake, you may want to read through IRS Pub 463 <a rel="nofollow" target="_blank" href="https://www.irs.gov/pub/irs-pdf/p463.pdf">https://www.irs.gov/pub/irs-pdf/p463.pdf</a> The info about deducting meals starts on Page 5. Oh wait, that may only be for self employed...not employees.
So I was reading and found this, says it applies to self-employed and regular employed workers. Can anyone confirm this as a possible way? Would I claim the full $59/day or 50% of the $59?
Can anyone confirm this as a possible way?
Unfortunately, it's not a possible way. It's for Transportation Workers, which requires two things:
The fact that you're not unionized and have no mess funds or dues merely indicates you wouldn't qualify for relief, not that the relief applies to you anyway. Read through "Silba v. Comm" to see how restrictive the statute is i your situation.