Police officer on duty meal allowance

Yes, if you meet the requirements for the deduction, namely that you're on a field/patrol assignment, not desk duty.

Unless the police officer lived in the 8th Circuit and meets the narrow fact pattern in the Christey case, he/she would have not deduction. The IRS's Action on Decision on the case included:

"Accordingly, the Service views the Christey decision as being incorrect. The inherently personal nature of such meal expenses bars their deduction pursuant to section 262, and this nondeductibility cannot be overridden by the general provisions of section 162(a), notwithstanding a showing of business-related restrictions on such meals." Thus, the Service will not follow the Christey decision other than with respect to

---SUBSTANTIALLY SIMILAR police mid-shift restaurant meal expenses

---within the jurisdiction of the Eighth Circuit. "

When was that announced? The last time I dealt with this issue (more than a decade ago), the Christey decision was being followed by the IRS including in regions other than under the 8th circuit.

Feb 2, 11:31 pm, "D. Stussy"

When was that announced? The last time I dealt with this issue (more than a decade ago), the Christey decision was being followed by the IRS including in regions other than under the 8th circuit.

It was announced in 1989 (AOD 1989-018)

Feb 2, 11:31 pm, "D. Stussy"

The AOD specifically said the IRS would not follow Christey outside the Eighth Circuit. Deducting on duty police meals is a common trick by incompetent preparers who prey on police officers.

The AOD specifically said the IRS would not follow Christey outside the Eighth Circuit. Deducting on duty police meals is a common trick by incompetent preparers who prey on police officers.