Tax Year Prior to 2020: Are gun purchases tax deductible for police officers

[KarenL2]

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)

https://ttlc.intuit.com/replies/4800418