Quick Answer
Firefighters can claim deductions for uniforms, protective gear, training, professional dues, and work-related travel. These unreimbursed job expenses can range from $500-$3,000+ annually, but must exceed 2% of adjusted gross income to be deductible as miscellaneous itemized deductions.
Best Answer
Robert Kim, Tax Return Analyst
Best for full-time firefighters with significant unreimbursed work expenses
What deductions are available to firefighters?
Firefighters can claim several work-related deductions, but the key challenge is that most fall under "miscellaneous itemized deductions" subject to the 2% AGI threshold. Under the One Big Beautiful Bill Act changes for 2026, some of these restrictions have been modified, making certain public safety deductions more accessible.
Example: Firefighter earning $65,000 annually
Let's break down potential deductions for a firefighter earning $65,000:
With $65,000 AGI, the 2% threshold is $1,300. This firefighter can deduct $1,180 ($2,480 - $1,300) if itemizing.
Key deductible categories for firefighters
Uniforms and protective equipment
Professional development
Professional expenses
Special considerations for volunteer firefighters
Volunteer firefighters have additional benefits:
What you should do
1. Keep detailed records of all work-related expenses
2. Save receipts for uniforms, equipment, and training
3. Track mileage for work-related travel
4. Compare itemizing vs. standard deduction ($15,000 single, $30,000 MFJ in 2026)
5. Use our return-scanner to identify missed deductions from previous years
Key takeaway: Firefighters with $2,000+ in unreimbursed work expenses should track everything carefully and compare itemizing to the standard deduction, as the 2% AGI threshold can significantly impact deductibility.
*Sources: [IRS Publication 529](https://www.irs.gov/pub/irs-pdf/p529.pdf), [IRS Publication 463](https://www.irs.gov/pub/irs-pdf/p463.pdf)*
Key Takeaway: Firefighters can deduct work expenses exceeding 2% of AGI, typically saving $200-$600 annually on $2,000+ in unreimbursed costs.
Common firefighter deductions and their typical annual costs
| Expense Category | Typical Annual Cost | Deductible If Unreimbursed |
|---|---|---|
| Uniforms/Protective Gear | $500-$1,200 | Yes (over 2% AGI) |
| Professional Training | $300-$800 | Yes (over 2% AGI) |
| Union Dues | $300-$600 | Yes (over 2% AGI) |
| Work Boots/Equipment | $200-$500 | Yes (over 2% AGI) |
| Volunteer Service (monthly) | $0-$360 | Tax-free (volunteers only) |
More Perspectives
Diana Flores, Tax Credits & Amendments Specialist
Best for volunteer firefighters with limited income from firefighting
Special benefits for volunteer firefighters
Volunteer firefighters have unique tax advantages that career firefighters don't get. The most significant is the monthly exclusion for qualified volunteer services.
Tax-free volunteer benefits
Under IRC Section 139B, volunteer firefighters can exclude up to $30 per month ($360/year in 2026) for:
Example calculation
If you receive $25/month from your township for volunteer service, that's $300/year completely tax-free. This benefit phases out for volunteers receiving more than $30/month.
Mileage and travel deductions
Volunteer firefighters can deduct:
State-specific benefits
Many states offer additional benefits:
Always check your state's specific volunteer firefighter benefits, as these can be substantial.
Key takeaway: Volunteer firefighters should maximize the $30/month tax-free benefit and track all unreimbursed mileage, which can add up to significant deductions.
Key Takeaway: Volunteer firefighters get up to $360/year tax-free plus mileage deductions, often worth more than career firefighter expense deductions.
Robert Kim, Tax Return Analyst
Best for firefighters working part-time or seasonal positions
Deductions for part-time firefighters
Part-time and seasonal firefighters face unique tax situations, especially when firefighting isn't their primary job.
Multiple employer considerations
If firefighting is your second job:
Seasonal firefighter specifics
For wildland or seasonal firefighters:
Example: Teacher who fights fires summers
A teacher earning $45,000 who works seasonal firefighting earning additional $15,000:
Equipment depreciation
For expensive personal equipment:
Key takeaway: Part-time firefighters should calculate whether combining work expenses from all jobs pushes them over the 2% threshold to make itemizing worthwhile.
Key Takeaway: Part-time firefighters with multiple jobs should combine all work expenses to see if itemizing beats the standard deduction.
Sources
- IRS Publication 529 — Miscellaneous Deductions
- IRS Publication 463 — Travel, Gift, and Car Expenses
Related Questions
Reviewed by Robert Kim, Tax Return Analyst on February 28, 2026
This content is for educational purposes only and is not a substitute for professional tax advice. Consult a qualified tax professional for advice specific to your situation.