Law Enforcement Tax Deductions | Job Related Tax Write Offs

February 25, 2026 by Charla Suaste

For many in law enforcement, the costs of doing the job—from specialized gear to uniform maintenance—can add up quickly. If you’re in this field, you might be wondering: “Can I write these expenses off?” The short answer for law enforcement is no; however, some other occupations may qualify.

 

The Impact of the Tax Cuts and Jobs Act and the One Big Beautiful Bill Act (or TCJA and OBBBA)

For most law enforcement officers who are employees (W-2 wage earners), the ability to deduct unreimbursed business expenses was suspended and then permanently repealed for tax years after 2017. According to IRS Publication 529, miscellaneous itemized deductions that were previously subject to the 2% of adjusted gross income (AGI) floor—including unreimbursed employee expenses—are no longer deductible for federal purposes for most taxpayers; however, some states may not conform to federal law. Please check your state’s websites for more information...

However, there are specific exceptions to this rule. You may still be able to deduct unreimbursed employee expenses if you fall into one of the following categories:
 

• Fee-Basis State or Local Government Officials: If you are employed by a state or political subdivision of a state and are paid in whole or in part on a fee basis.
• Armed Forces Reservists: If you are a member of a reserve component of the Armed Forces of the United States and travel more than 100 miles from home for service.
• Qualified Performing Artist: If you are a qualified performing artist who had gross income of $16,000 or less.
• Employees with Impairment-Related Work Expenses: If you have a physical or mental disability that requires specific expenses to enable you to work.

What Qualifies as a Deductible Expense?

If you qualify under one of the exceptions above (or if you perform law enforcement duties as a self-employed contractor and you report your income and expenses on Schedule C), the IRS allows for the deduction of "ordinary and necessary" business expenses. Per IRS instructions:
 

• Ordinary means that the expense is common and accepted in your field.
• Necessary means the expense is helpful and appropriate for your work.

Common deductible expenses for qualifying Armed Forces Reservists include:
 

1. Uniforms and Upkeep: You can deduct the cost and maintenance (dry cleaning/repairs) of uniforms if they are required for work and not suitable for everyday wear. The IRS generally considers a uniform with a badge or department patch to meet the "not suitable for street wear" requirement.
2. Travel Costs: This includes mileage, parking, tolls, and ferries; lodging; and meals.
3. Professional Expenses: Expenses related to training may be deductible.

Commuting vs. Business Travel

It is important to note that commuting expenses—the cost of traveling between your home and your regular place of work—are never deductible. However, if you are required to travel between different work sites during the day or attend a temporary training assignment away from your normal area, those miles may be deductible if you fall into one of the categories listed previously.

 

Recordkeeping is Key

Whether you qualify for a deduction now or are planning for future tax law changes, the IRS emphasizes the importance of documentation. Always keep:

• Receipts and proof of payment for qualified expenses.
• A contemporaneous mileage log for any business-related travel.
• A copy of your department's reimbursement policy to prove the expenses were truly "unreimbursed."

Navigating law enforcement deductions can be complex due to recent legislative shifts. For the most current guidance, refer to IRS Publication 529 (Miscellaneous Deductions) and Publication 463 (Travel, Gift, and Car Expenses), or reach out to a local tax professional for guidance.